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Taxation and Customs Union

Application of EU Law

Implementation and enforcement of EU law, and the role of the Commission

Citizens, consumers and businesses derive rights from EU law in the field of taxation and customs. Common EU rules in those areas matter greatly in our daily lives and economic operations. However, those common rules are only as good as their application in practice. 

DG TAXUD is responsible for making sure that all EU countries properly implement and apply EU rules in their areas of competence. In this role, DG TAXUD contributes to the Commission’s role as ‘Guardian of the Treaties’. 

Submitting a complaint to national authorities 

If you believe that an EU country has: 

  • infringed upon your rights under the EU treaties; 
  • violated an EU regulation; 
  • adopted a national law that is not in line with the requirements of EU Directives; or 
  • incorrectly implemented EU law is not correctly applied by public authorities, 

you can bring the matter to the relevant national authorities, including the courts, to try to resolve it. They are the first bodies responsible for ensuring that EU law is applied correctly in individual cases. 

Submitting a complaint to the European Commission 

If there is an issue related to EU law or with a cross-border component, you can also report a breach of EU law by an EU country by submitting a complaint to the Commission. 

Report a breach of EU law by an EU country

Where such a complaint reveals serious breaches of EU law, the Commission can open infringement proceedings against the EU country concerned. 

It should be noted that the Commission does not follow up on every complaint. Rather, it focuses on those with the highest impact on the interests of people and businesses, generally in line with the overall enforcement objectives set by the Commission. 

See: Infringement procedure 

Case law 

Since it was created, the European Court of Justice has been called on to deliver a huge number of judgments on customs and tax matters. This wealth of cases has helped to clarify and elaborate the freedoms safeguarded by the Treaty on the Functioning of the European Union, harmonising implementation of EU regulations and directives. 

See: Details of cases 

See: Court cases in the field of, or of particular interest for, direct taxation (26 April 2023) 

More information 

Application of EU law 

Archive of infringement decisions

Disclaimer 

The Commission cannot be held responsible for any mistake or oblivion on the informative list.