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Taxation and Customs Union

Tax consultations - Archives

Closed consultations

Title & descriptionPolicy activityTarget groupClosing dateResults & follow-up
Excise duties on commercial dieselTaxationEconomic operators30/09/06Summary report
Call for input on the forthcoming review of Community Legislation on the VAT treatment of financial servicesTaxationEconomic operators09/06/06Summary report
Review of Community Excise Legislation (Directive 92/12/EEC)TaxationEconomic operators30/04/06-
VAT and the Place of Supply of Services to Non-Taxable PersonsTaxationEnterprises and Industry federations; tax and accounting professionals and academics04/04/05Summary report
Home State Taxation for SMEsCompany TaxationPublic and Business31/12/04Summary report
Passenger car taxationTaxationPublic and Business10/09/04Summary report
VAT One Stop ShopTaxationBusiness31/07/04Summary report
Study relating to the simplification and modernisation of VAT obligationsTaxationBusiness31/12/03-
Consultation on the Recast of the 6th VAT Directive (77/388/EC)TaxationTax and accounting academics;
Tax and accounting professionals; Enterprises and Industry federations
26/09/03Summary 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 DirectiveTaxationEnterprises and Industry federations; tax and accounting professionals; tax and accounting academics30/06/03Summary 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 taxationIndustry federations; companies, tax administrations, tax and accounting professionals; tax and accounting academics30/04/03Summary report
The experimental application of "Home State Taxation" to small and medium-sized enterprises in the EUCompany taxationSME and industry federations; companies, tax administrations, tax and accounting professionals; tax academics30/04/03Summary report