Taxation

Better withholding tax procedures to boost cross-border investment and help fight tax abuse
Business in Europe: Framework for Income Taxation (BEFIT)
Head Office Tax System for SMEs
Proposal for harmonised transfer pricing rules in the EU
Minimum corporate taxation
Unshell

The Commission published the statistics on pending Mutual Agreement Procedures (MAPs) and Advance Pricing Agreements (APAs).

MASP-T

Multi Annual Strategic Plan for Taxation

The debt-equity bias reduction allowance (DEBRA)

On 11 May 2022, European Commission proposed a debt-equity bias reduction allowance, or DEBRA, to help businesses access the financing they need and to become more resilient.

International affairs

Information on customs agreements with third countries, the World Customs Organisation, and EU enlargement.

Value Added Tax (VAT)

Fight against VAT fraud
How does VAT work?
VAT Fora
VAT Rates
VAT Special Schemes
VAT and Administrative Cooperation
VAT for businesses
VAT in the Digital Age
VAT invoicing
VAT refunds
Value Added Tax (VAT) Directive
VAT reports published

Decision making on EU Tax Policy

The European Commission proposes new EU law or amendments to existing EU tax law

Company taxation

Double taxation Conventions
Joint Transfer Pricing Forum
Merger Directive
Parent companies and their subsidiaries in the European Union
Resolution of tax disputes in the European Union
Tax Transparency Package
The Anti Tax Avoidance Directive

Excise duties

Common Excise Duty Provisions
Excise Duty on Alcohol
Excise Duties on Tobacco
Excise Duty on Energy
Review of the Energy Taxation Directive (proposal)
Excise Movement and Control System (EMCS)

Tax Co-operation and control

General Overview
Guidelines for a Model for a European Taxpayers’ Code
Fiscalis Programme
Tax Administration EU Summit - TADEUS

Economic analysis of taxation

Annual Report on Taxation
TEDB - "Taxes in Europe" database
Tax reforms in the EU
Data on Taxation Trends
Economic studies
Taxation trends in the European Union

Personal taxation

Taxation of savings, inheritance tax, pensions, securities income, cross-border workers and double taxation conventions between Member States

Other taxes

Taxation of the financial sector, Passenger car taxation, contribution on airline tickets, taxes in the Canary Islands and more

National tax administrations

Contact list

EU Training

eLearning courses and eBooks
CustCompEU - EU Customs Competency Framework
TAXEDU
Customs blueprints
TaxCompEU - EU Competency Framework for Taxation
EU Recognition of State-of-the-Art Customs Academic Programmes

Glossary

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