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 533 proposals for legislative or other legal instruments of this Directorate-General in negotiations with the Council and the European Parliament.
Date Title
13.01.2022  Amendment of Implementing Regulation (EU) No 282/2011 as regards the update of the VAT and/or excise duty exemption certificate.
com(2022)8
 
22.12.2021  Rules to prevent the misuse of shell entities for tax purposes.
Directive com(2021)565
 
22.12.2021  Ensuring a global minimum level of taxation for multinational groups in the Union.
Directive com(2021)823
 
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
 
08.12.2021  EU position as regards the amendment of Protocol 4 on rules of origin to the EEA Agreement.
Decision com(2021)772
 

2.

Legislation currently being implemented

There are 499 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
13.07.2021  EU position within the Association Council EU-Jordan as regards an amendment to Protocol 3 to that Agreement concerning the definition of the concept of 'originating ...
Decision com(2021)387
 
29.04.2021  Authorisation of the Netherlands to apply a reduced rate of taxation to electricity directly provided to vessels at berth in a port in accordance with Article 19 of ...
Directive com(2021)209
 
29.04.2021  Amendment of Regulation (EU) No 1388/2013 opening and providing for the management of autonomous tariff quotas of the Union for certain agricultural and industrial ...
Regulation com(2021)215
 
29.04.2021  Authorisation of Denmark to apply a reduced rate of taxation to electricity directly provided to vessels at berth in a port in accordance with Article 19 of Directive ...
Directive com(2021)211
 
29.04.2021  Amendment of Regulation (EU) No 1387/2013 suspending the autonomous Common Customs Tariff duties on certain agricultural and industrial products.
Regulation com(2021)217
 

3.

Legislation in force

There are at least 1569 laws or other legal instruments in force that have been previously proposed by this Directorate-General.
Date Title
30.11.2021  Amendment of Implementing Decision 2009/1008/EU authorising Latvia to extend the application of a measure derogating from Article 193 of the VAT Directive.
Directive com(2021)736
 
23.11.2021  Authorisation to Hungary to continue to derogate from Article 287 of Directive 2006/112/EC.
Directive com(2021)710
 
19.11.2021  Opening and management of autonomous tariff quotas of the Union for certain agricultural and industrial products.
Regulation com(2021)707
 
18.11.2021  Suspension of the Common Customs Tariff duties referred to in Article 56(2) point (c) of Regulation (EU) No 952/2013 on certain agricultural and industrial products.
Regulation com(2021)704
 
05.11.2021  Amendment of Implementing Decision (EU) 2018/593 as regards the duration and scope of the derogation from Articles 218 and 232 of Directive 2006/112/EC.
Directive com(2021)681