Taxation
Tax policy in the European Union (EU) consists of two components: direct taxation, which remains the sole responsibility of Member States, and indirect taxation, which affects free movement of goods and the freedom to provide services. With regard to direct taxation, Member States have taken measures to prevent tax avoidance and double taxation. Tax policy ensures that competition between Member States on the internal market is not distorted by differences in indirect taxation rates and systems. Measures have also been adopted to prevent the adverse effects of tax competition if companies transfer money between European Union Member States.
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DIRECT TAXATION
- Co-ordinating Member States' direct tax systems
- Tax treatment of losses in cross-border situations
- Exit taxation and the need for co-ordination of Member States' tax policies
- Anti-abuse measures in the area of direct taxation
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Company taxation
- Common Consolidated Corporate Tax Base
- Common system of taxation applicable in the case of parent companies and subsidiaries of different Member States
- Financial transaction tax
- Common system of taxation: interest and royalty payments made between associated companies
- Elimination of double taxation (arbitration)
- Taxation for individuals
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INDIRECT TAXATION
- Indirect taxes on raising capital
- Tax- and duty-free salesArchives
- Taxation of heavy goods vehicles: Eurovignette Directive
- Passenger car related taxes
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Value-added tax (VAT)
- Common system of value added tax (VAT) (‘the VAT Directive’)
- Harmonisation of turnover taxesArchives
- VAT: special scheme for goldArchives
- VAT: special arrangements applicable to second-hand goods, works of art, antiques and collector's itemsArchives
- VAT: labour-intensive servicesArchives
- VAT: special arrangements applicable to services supplied electronicallyArchives
- VAT: Special scheme applicable to travel agencies
- VAT and electronic commerceArchives
- Exemption from VAT: final importation of goods
- Exemption from VAT: Convention on Temporary Admission
- Refund of VAT: taxable persons established in another EU country
- Refunds to non-EEC taxable persons (13th VAT Directive)
- Action plan to combat VAT fraud in the European Union
- VAT anti-fraud strategyArchives
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Excise duties
- General arrangements for the holding and movement of products subject to excise duty
- General arrangements for, and the holding and movement of, products subject to excise dutyArchives
- Excise duty on manufactured tobacco
- Manufactured tobacco: harmonisation of the structure of excise duties in several stagesArchives
- Cigarettes: approximation of ratesArchives
- Tobacco other than cigarettes: approximation of ratesArchives
- Alcohol and alcoholic beverages: harmonisation of the structure of excise duties
- Alcohol and alcoholic beverages: approximation of excise rates
- Community framework for the taxation of energy products and electricity
- Fiscal marking of gas oils and kerosene
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Tax exemptions
- Exemptions for travellers
- Tax free allowances: international travelArchives
- Tax-free allowances: small consignments of goods of a non-commercial character from Non-EU Member Countries
- Tax-free allowances: permanent imports of personal property
- Tax-free allowances: permanent imports of personal propertyArchives
- Tax-free allowances: temporary importation of certain means of transport
- Tax-free allowances: permanent or temporary importation of private motor vehicles
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ADMINISTRATIVE COOPERATION
- Fiscalis 2013 (2008-2013)
- Administrative cooperation in the field of taxation
- Fiscalis programme (2003 - 2007)Archives
- The contribution of taxation and customs policies to the Lisbon StrategyArchives
- Anti-tax fraud measures
- Recovery of claims relating to taxes, duties and other measures
- Placing taxation at the service of research and developmentArchives
- ENLARGEMENT
See also
- Overviews of European Union: Taxation.
- Further information: European Commission Taxation and Customs Union Directorate-General.