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Taxation and Customs Union

Tax consultations - Archives

Closed consultations

Title & description Policy activity Target group Closing date Results & follow-up
Excise duties on commercial diesel Taxation Economic operators 30/09/06 Summary report
Call for input on the forthcoming review of Community Legislation on the VAT treatment of financial services Taxation Economic operators 09/06/06 Summary report
Review of Community Excise Legislation (Directive 92/12/EEC) Taxation Economic operators 30/04/06 -
VAT and the Place of Supply of Services to Non-Taxable Persons Taxation Enterprises and Industry federations; tax and accounting professionals and academics 04/04/05 Summary report
Home State Taxation for SMEs Company Taxation Public and Business 31/12/04 Summary report
Passenger car taxation Taxation Public and Business 10/09/04 Summary report
VAT One Stop Shop Taxation Business 31/07/04 Summary report
Study relating to the simplification and modernisation of VAT obligations Taxation Business 31/12/03 -
Consultation on the Recast of the 6th VAT Directive (77/388/EC) Taxation Tax and accounting academics;
Tax and accounting professionals; Enterprises and Industry federations
26/09/03 Summary report
VAT and the Place of Supply of Services - A consultation paper seeking input and feedback on the review of the VAT rules relating to the place of supply of services under Article 9 of the Sixth Directive Taxation Enterprises and Industry federations; tax and accounting professionals; tax and accounting academics 30/06/03 Summary report
The application of International Accounting Standards (IAS) in 2005 and the implications for the introduction of a consolidated tax base for companies' EU-wide activities. Company taxation Industry federations; companies, tax administrations, tax and accounting professionals; tax and accounting academics 30/04/03 Summary report
The experimental application of "Home State Taxation" to small and medium-sized enterprises in the EU Company taxation SME and industry federations; companies, tax administrations, tax and accounting professionals; tax academics 30/04/03 Summary report