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TAXATION

Indirect taxes on raising capital (recast Directive)

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.
For more information...

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

Company taxation

• Common system of taxation
  • Common taxation of parent companies and their subsidiaries
  • Common system of taxation: mergers, divisions and contributions of assets
  • Common system of taxation: interest and royalty payments made between associated companies
• Removing double taxation
  • Arbitration

Taxation for individuals

• Taxation of savings income
• Dividend taxation of individuals
• Tackling tax obstacles to the cross-border provision of occupational pensions

INDIRECT TAXATION

• Indirect taxes on raising capital (recast Directive)
• Tax- and duty-free sales
• Taxation of heavy goods vehicles: "Eurovignette" Directive
• Passenger car related taxes

Value-added tax (VAT)

• Common scheme for value-added tax
• Harmonization of turn-over taxes
• Common system of value added tax (VAT) (‘the VAT Directive’)
• Special schemes
  • Special scheme for gold
  • Special arrangements applicable to second-hand goods, works of art, antiques and collector's items
  • Special scheme for labour-intensive services
  • Special arrangements applicable to services supplied electronically
  • Special scheme applicable to travel agencies
  • VAT and electronic commerce
• Exemption and refund of VAT
• Exemption for VAT: final importation of goods
• Exemption for VAT: temporary admission of goods
• Refund of VAT: taxable persons not established in the country
• Refund of VAT: refunds to non-EEC taxable persons (13th VAT directive)

Excise duties

• General arrangements
• General arrangements for the holding and movement of products subject to excise duty
• Tobacco
• Harmonization of the structure of excise-duties in several stages
• Cigarettes: approximation of taxes
• Tobacco other than cigarettes: approximation of rates
• Alcohol
• Alcohol and alcoholic beverages: harmonization of structures
• Alcohol and alcoholic beverages: approximation of rates
• Energy producing products
• Community framework for the taxation of energy products
• Fiscal marking of gas oils and kerosene

Tax exemptions

• Travellers
• Exemptions for travellers
• International travel
• Small consignments
• Small consignments of goods of a non-commercial character from third countries
• Imports
• Permanent imports of personal property
• Temporary import of certain means of transport
• Permanent or temporary importation of private motor vehicles

ADMINISTRATIVE COOPERATION

• Fiscalis programme (2008 - 2013)
• Fiscalis programme (2003 - 2007)
• The contribution of taxation and customs policies to the Lisbon Strategy
• Anti-tax fraud measures
• Placing taxation at the service of research and development

Direct taxation

• Mutual assistance by the authorities of the Member States in the field of direct taxation

Indirect taxation

• Administrative cooperation in the field of excise duties
• Administrative cooperation in the field of value added tax (VAT)
• Mutual assistance for the recovery of claims

ENLARGEMENT

Applicant countries and the Community acquis

• Croatia
• Turkey

Enlargement of January 2007

• Bulgaria
• Romania

Enlargement of May 2004

• Cyprus
• Czech Republic
• Estonia
• Hungary
• Latvia
• Lithuania
• Malta
• Poland
• Slovakia
• Slovenia

Further information: European Commission Taxation and Customs Union Directorate-General

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