Directorate-General Taxation and Customs Union (TAXUD)

The Directorate-General Taxation and Customs Union has to manage, defend and develop the customs unon as an essential part of securing the outer borders of the European Union.

The main tasks are:

  • to eliminate fiscal obstacles that hinder trade between member states
  • to actively engage in international developments in the field of customs and taxes
  • to encourage cooperation between member states to combat fraud
  • to maintain contact with concerned parties
 

1.

Legislative proposals in negotiation

There are 534 proposals for legislative or other legal instruments of this Directorate-General in negotiations with the Council and the European Parliament.
Date Title
26.07.2022  Amendment of Implementing Decision 2013/677/EU authorising Luxembourg to derogate from Article 285 of the VAT Directive.
Directive com(2022)352
 
15.07.2022  EU position in EU-CTC Joint Committee on simplification of trade formalities in goods and Common transit procedure as regards invitations to Ukraine to accede to those.
Decision com(2022)345
 
27.06.2022  EU position concerning the mutual recognition of the Authorised Economic Operators Programme with Moldova.
Decision com(2022)311
 
16.05.2022  EU position in the Trade Specialised Committee on customs cooperation and rules of origin regarding the consultation in the Trade and Cooperation Agreement with the UK.
Decision com(2022)215
 
11.05.2022  Laying down rules on a debt-equity bias reduction allowance and on limiting the deductibility of interest for corporate income tax purposes.
Directive com(2022)216
 

2.

Legislation currently being implemented

There are 519 laws or other legal instruments of the Council and the European Parliament, previously proposed by this Directorate-General, which are currently being implemented by the member states.
Date Title
11.02.2022  Amendment of Implementing Decision 2013/54/EU as regards authorisation to Slovenia to continue to apply the special measure derogating from Article 287 of the VAT ...
Directive com(2022)40
 
10.02.2022  Amendment of Directive 2006/112/EC as regards the application period of two mechanisms in relation to fraud.
Directive com(2022)39
 
08.02.2022  EU position on the addition to the list of substances in Table I of the UN Convention against Illicit Traffic in Narcotic Drugs and Psychotropic Substances.
Decision com(2022)41
 
04.02.2022  EU position within WCO Committees with regard to acts concerning the valuation of imported goods for customs purposes and on the determination of the origin of goods.
Decision com(2022)29
 
16.12.2021  Amendment of Directive 2008/118/EC and Directive (EU) 2020/262 (recast) as regards tax-free shops situated in the French terminal of the Channel Tunnel.
Directive com(2021)817
 

3.

Legislation in force

There are at least 1557 laws or other legal instruments in force that have been previously proposed by this Directorate-General.
Date Title
20.05.2022  Authorisation of Finland to apply a reduced rate of taxation to electricity supplied to certain heat pumps, electric boilers and recirculating water pumps.
Directive com(2022)219
 
05.05.2022  Amendment of Regulation 2021/2283 opening and providing for the management of autonomous tariff quotas of the Union for certain agricultural and industrial products.
Regulation com(2022)188
 
27.04.2022  EU position in the World Customs Organization Council in relation to the adoption of a draft amendment to the Rules of Procedure of the Harmonized System (HS) Committee.
Decision com(2022)186
 
26.04.2022  Amending regulation 2021/2278 suspending Common Customs Tariff duties referred in 952/2013 on certain agricultural and industrial products.
Regulation com(2022)183
 
06.04.2022  Authorisation of Czechia to derogate from Article 287 of the VAT Directive.
Directive com(2022)154