Tax consultations

Open dialogue involving the European Commission, stakeholders and interested parties helps ensure that existing rules and proposals for new rules are designed to keep pace with the reality of rapid change. This dialogue helps to achieve the regulatory efficiency we need to foster best administrative and legislative practice tailored to meet the needs of business in the European Union in the third millennium.

The Commission is responding to ever-wider use of the Internet by making greater use of Interactive Policy Making (IPM) and similar Internet-based tools as an additional means of evaluating existing EU policies and of conducting consultations on new initiatives. We hope that businesses, consumers and citizens will use these tools wherever possible, to help us to respond faster and more accurately to their needs.

This page provides an access point to consult the list of planned, open and closed tax consultations. On our website you will also find consultations on customs matters.

For further consultations and discussion fora, please consult Have your say.

Planned consultations

Title & description

Policy activity

Target group

Launching date

Open consultations

Title & description	Policy activity	Target group	Closing date

Closed consultations

Title & description	Policy activity	Target group	Closing date	Questionnaire, results & summary reports
Business in Europe: Framework for Income Taxation (BEFIT)	Taxation	All stakeholders	26/01/2023
Tax evasion and aggressive tax planning in the EU-tackling The role of enablers	Taxation	All stakeholders	12/10/2022	Results
Excise duty on alcohol and alcoholic beverages – evaluation of excise duty rates and tax structures	Taxation	All stakeholders	04/07/2022	Results
Withholding taxes – new EU system to avoid double taxation	Taxation	All stakeholders	26/06/2022	Results
VAT in the digital age	Taxation	All stakeholders	05/05/2022	Results
Debt-equity bias reduction allowance (DEBRA)	Taxation	All stakeholders	07/10/2021	Results
Cross-border resolution of tax disputes for small and medium sized enterprises	Taxation	All stakeholders	15/09/2021	Results
Tax avoidance – fighting the use of shell entities and arrangements for tax purposes	Taxation	All stakeholders	27/08/2021	Results
Tobacco taxation – revision of EU rules	Taxation	All stakeholders	22/06/2021	Results
Taxpayers’ Rights in the Single Market	Taxation	All stakeholders	02/06/2021	Results
Stronger EU tax cooperation through crypto-assets, e-money and tailored compliance measures. (DAC 8)	Taxation	All stakeholders	02/06/2021	Results
VAT rules for financial and insurance services – review	Taxation	All stakeholders	03/05/2021	Results
Alcohol & tobacco bought abroad – review of tax rules	Taxation	All stakeholders	23/04 2021	Results
A fair & competitive digital economy – digital levy	Taxation	All stakeholders	12/04/2021
Evaluation of special VAT scheme for travel agents and tour operators	Taxation	All stakeholders	14/09/2020	Results
Tax fraud and evasion – better cooperation between national tax authorities on exchanging information	Taxation	Citizens, providers of services and/or goods through digital platforms, companies working with sale of services and/or goods	06/04/2020
EU tax policy - evaluation of communication channels	Taxation	All stakeholders	13/09/2019	Results
Evaluation of Administrative Cooperation in the field of direct taxation	Taxation	All stakeholders	04/09/2019	Results
Public consultation on the evaluation of invoicing rules	Taxation	All stakeholders	20/09/2018	Results
Public consultation on excise duties applied to manufactured tobacco and the possible taxation of novel products	Taxation	Individual citizens, economic operators, business organisations, non-government organisations, advisory bodies and public administrations	03/09/2018	Results
Evaluation of the EU framework for taxation of energy products and electricity	Taxation	All stakeholders	04/06/2018	Results
Exchange of data to combat VAT fraud in the e-commerce	Taxation	All stakeholders	25/04/2018	Results
Fair taxation of the digital economy	Taxation	All stakeholders	03/01/2018	Results
Public consultation on the structures of excise duties applied to alcohol and alcoholic beverages	Taxation	Business, the public and representatives organisations	11/07/2017	Results
Public consultation on general arrangements for excise duty - harmonisation and simplification	Taxation	Business, the public and representatives organisations	04/07/2017	Results
Public consultation on the functioning of the administrative cooperation and fight against fraud in the field of VAT	Taxation	Business, the public and representatives organisations	31/05/2017	Results
Public consultation on the reform of VAT rates	Taxation	Business, Public and Representative organisations, Member States authorities	20/03/2017	Results
Public Consultation on the Definitive VAT system for Business to Business (B2B) intra-EU transactions on goods	Taxation	Business, Public and Representative organisations	20/03/2017	Results
Public Consultation on the special scheme for small enterprises under the VAT Directive	Taxation	Business, Public and Representative organisations	20/03/2017	Results
Public consultation on the functioning of mutual assistance between EU Member States for the recovery of taxes	Taxation	All stakeholders	08/03/2017
Consultation on Disincentives for advisors and intermediaries for potentially aggressive tax planning schemes	Taxation	All stakeholders	16/02/2017
Public consultation on excise duties applied to manufactured tobacco	Taxation	All stakeholders	16/02/2017
Public Consultation on reduced VAT rates for electronically supplied publications	Taxation	Business, public and representative organisations	19/09/2016	Results
Improving double taxation dispute resolution mechanisms	Taxation	Public and businesses	10/05/2016	Results
Re-launch of the Common Consolidated Corporate Tax Base (CCCTB)	Taxation	All interested stakeholders	08/01/2016	Results
Modernising VAT for cross-border ecommerce	Taxation	Business, Public and Representative organisations	18/12/2015	Results
Directive on structures of excise duty on alcohol and alcoholic beverages	Taxation	Public and businesses	27/11/2015	Results
Cross-border inheritance tax problems within the EU	Taxation	Public and businesses	03/07/2014	Responses
Tax problems faced by EU citizens when active across borders within the EU	Taxation	Public and businesses	03/07/2014	Responses
VAT legislation on public bodies and tax exemptions in the public interest	Taxation	Public and businesses	25/04/2014
A 'European Taxpayer's Code'	Taxation	Citizens, businesses, experts and public administrations	17/05/2013	Summary report and Responses
Use of an EU Taxpayer Identification Number (TIN)	Taxation	Citizens, businesses, experts and public administrations	17/05/2013	Summary report and Responses
Review of existing legislation on VAT reduced rates	Taxation	Citizens, businesses, experts and public administrations	04/01/2013	Results
Tax problems linked to cross-border venture capital investment	Taxation	Citizens, businesses, experts and public administrations	05/11/2012	Responses
Consultation on factual examples and possible ways to tackle double non-taxation cases	Taxation	Citizens, businesses and public administrations	30/05/2012	Summary report Responses from registered organisations Responses from non-registered organisations
Green Paper on the future of VAT– Towards a simpler, more robust and efficient VAT system	Taxation	Public and businesses	31/05/2011	Results
Consultation on Withholding taxes on cross-border dividends– Problems and possible solutions	Taxation	Public and businesses	30/04/2011	Results
Consultation on Financial Sector Taxation (Financial Transaction Tax and Financial Activity Tax)	Taxation	Public and businesses	19/04/2011	Results and summary report
Consultation on Taxation of cross border interest and royalty payments between associated companies	Taxation	Public and businesses	31/10/2010	Results and summary report
Consultation on VAT collection procedures in relation to centralised customs clearance	Taxation/Customs	Public and businesses	31/10/2010	Summary report
Consultation on possible approaches to tackling cross-border inheritance tax obstacles within the EU	Taxation	Public and businesses	22/10/2010	Summary report Inheritance tax initiative
Consultation on Double Tax Conventions and the Internal Market: factual examples of double taxation cases	Taxation	Public and businesses	30/06/2010	Responses Summary report
VAT - Review of existing legislation on invoicing	Taxation	Businesses	19/09/2008	Results
VAT - Review of existing legislation on VAT reduced rates	Taxation	Public and businesses	12/05/2008	Results
VAT - Optional reverse charge mechanism	Taxation	Trader and businesses	15/10/2007
Green paper on market-based instruments for environment and related policy purposes	Taxation	Public and businesses	31/07/2007	Results
Excise duties: Structure and tax rates applied on cigarettes and other manufactured tobacco	Taxation	Business and Public	01/07/2007	Responses and Summary
VAT- Possible introduction of a mechanism for eliminating double taxation in individual cases	Taxation	Business and Public	31/05/2007	Summary Report
VAT- Modernising the Value Added Tax treatment of vouchers and related issues	Taxation	Business	03/02/2007	Results

Tax consultations

Planned consultations

Open consultations

Closed consultations

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