Taxation and Customs Union

The European Commission has adopted an Implementing Regulation aimed at providing the technical solution for the automatic exchange of top-up tax information return between Member States under the Directive on Administrative Cooperation (DAC9).

Access the course New nanolearning module - Introduction to SURV3 BTI Usage Reports: decisions relating to Binding Tariff Information (BTI) are legally binding decisions for the applicants. They help traders determine the correct commodity code for their goods.

The European Commission has announced plans to introduce a new measure to address the risk of carbon leakage for EU-produced goods produced in CBAM sectors.

On 2 July 2025, the European Commission put forward a Recommendation on Tax Incentives to support the Clean Industrial Deal (CID), the flagship initiative to strengthen Europe’s net-zero industry and its competitiveness.