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Taxation Law Summaries

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Summaries of EU Legislation on Taxation.
General arrangements for the holding and movement of products subject to excise duty (from April 2010)
This EU Council Directive establishes common arrangements for products subject to excise duty in order to guarantee their free circulation.
Common system of VAT (the 'VAT Directive')
This Directive codifies the provisions implementing the common system of VAT, which applies to the production and distribution of goods and services bought and sold for consumption within the European Community.
EU VAT anti-fraud strategy
In order to improve the VAT management system and to protect EU Member States against VAT fraud, the European Commission proposes a review, with particular regard to methods of control, registration, information and collection of revenue in the context of an increase in cross-border transactions.
Co-ordinating Member States' direct tax systems
The initiatives announced in this Communication aim to promote greater co-ordination of the Member States' direct tax systems in order to remove fiscal barriers and to eliminate discrimination and double taxation at a European Union (EU) level. The aim of co-ordinating the unharmonised direct tax systems of the Member States is to render them compatible with Community law and European Court of Justice case law. Two of the initiatives concern the specific areas of exit taxation and offsetting of cross-border losses for companies and groups.
Co-ordinating Member States' direct tax systems
The initiatives announced in this Communication aim to promote greater co-ordination of the Member States' direct tax systems in order to remove fiscal barriers and to eliminate discrimination and double taxation at a European Union (EU) level. The aim of co-ordinating the unharmonised direct tax systems of the Member States is to render them compatible with Community law and European Court of Justice case law. Two of the initiatives concern the specific areas of exit taxation and offsetting of cross-border losses for companies and groups.