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Taxation and Customs Union

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

 

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