Taxation

Report from the Commission to the Council on the evaluation under the Regulatory Fitness and Performance Programme of Directive 2011/64/EU and on the structure and rates of excise duty applied to manufactured tobacco

Report from the Commission to the European Parliament, the Council, the European Economic and Social Committee and the Committee of the Regions; Final evaluation of the Fiscalis 2013 Programme

Report from the Commission to the Council and the European Parliament on the application of Council Regulation (EU) no 904/2010 concerning administrative cooperation and combating fraud in the field of value added tax – See also the press notice.

Report from the Commission to the Council and the European Parliament. Seventh report under Article 12 of Regulation (EEC, Euratom) n° 1553/89 on VAT collection and control procedures.

Report to the European Parliament and the Council on the functioning of EMCS in accordance with Decision of the European Parliament and the Council No. 1152/2003/EC.
See also the Commission Staff Working Document (SWD/2013/490).

Report to the European Parliament and the Council on travellers' allowances in accordance with Council Directive 2007/74/EC on the exemption from VAT and excise duty of goods imported by persons travelling from third countries.

Commission Decision setting up the Commission Expert Group on Taxation of the Digital Economy.
See also the press release (IP/13/983).

Communication from the Commission to the European Parliament and the Council – An Action Plan to strengthen the fight against tax fraud and tax evasion.

See also the recommendations on tax havens (C/2012/8805 ) and aggressive tax planning (C/2012/8806 ) , the impact assessment and its executive summary , and the Study including a data collection and comparative analysis of information available in the public domain on existing and proposed tax measures of the 14 EU Member States in relation to non-cooperative jurisdictions and aggressive tax planning, with its annex.

Communiction from the Commission to the Council on concrete ways to reinforce the fight against tax fraud and tax evasion including in relation to third countries

Report from the Commission to the Council on the application of Article 263 (1) of Council Directive 2006/112/EC concerning the reduction of timeframes

See also the expert study.

Report from the Commission to the Council in accordance with Article 18 of Council Directive 2003/48/EC on taxation of savings income in the form of interest payments

See also the press notice (4th item) and the staff working document (SWD/2012/16 ).

Communication from the Commission to the European Parliament, the Council and the European Economic and Social Committee - Tackling cross-border inheritance tax obstacles within the EU.

See also the press release (IP/11/1551 ), the frequently asked questions (MEMO/11/917 ), the Recommendation (C/2011/8819 ), the Working Paper , the Impact assessment , its summary , and the citizens' summary .

Communication from the Commission to the European Parliament, the Council and the European Economic and Social Committee on the future of VAT - Towards a simpler, more robust and efficient VAT system tailored to the single market.

See also the press release (IP/11/1508 ) and the frequently asked questions (MEMO/11/874 ) and Commissioner Šemeta's speaking points .

To take better account of the need to integrate tax policy, this year's Annual Growth Survey contains a new annex on growth-friendly tax policies in Member States and better tax coordination in the EU, which is also of particular relevance to the Euro Plus Pact. In order to improve the contribution of the revenue side to fiscal consolidation, more attention is needed in the design and structure of the tax systems to make them more effective, efficient and fairer, while also taking into account that Member States may need to increase taxes.

The report also responds to the invitation of the European Council on 24 June 2011 to the Commission to report on progress made in the structured discussions on tax policy in the context of the Euro Plus Pact.

See also the press release (IP/11/1381 ) and MEMO/11/821 (question No 11).

Communication from the Commission to the Council, the European Parliament and the European Economic and Social Committee:

Double Taxation in the Single Market

See also the press release (IP/11/1337 ).

Communication from the Commission to the Council, the European Parliament and the European Economic and Social Committee:
Tax and Development : Cooperating with Developing Countries on Promoting Good Governance in Tax Matters

See also the press release (IP/10/451 ), the questions and answers on tax and development (MEMO/10/146 ), the questions and answers on the EU Action Plan (MEMO/10/147 ) and the Commission staff working document (SEC/2010/426 ).

Commission staff working document

Innovative financing at a global level

See also the press release (IP/10/405) ).

Commission Recommendation of 19.10.2009 on withholding tax relief procedures

See also the press release (IP/09/1543 ), the frequently asked questions (MEMO/09/462 ) and the study by Commission services.

Communication from the Commission to the Council, the European Parliament and the European Economic and Social Committee on the work of the EU Joint Transfer Pricing Forum in the period March 2007 to March 2009 and a related proposal for a revised Code of Conduct for the effective implementation of the Arbitration Convention (90/436/EEC of 23 July 1990)

For further information see the final report and the summary report on penalties.

Report from the Commission to the Council and the European Parliament on the use of the provisions on mutual assistance for the recovery of claims relating to certain levies, duties, taxes and other measures in 2005-2008

See also the press notice

Report from the Commission to the Council and the European Parliament On the application of Council Regulation (EC) no 1798/2003 concerning administrative cooperation in the field of value added tax

See also the press release IP/09/1239 and the report COM(2009) 427

Communication from the Commission to the Council and the European Parliament on the VAT group option provided for in Article 11 of Council Directive 2006/112/EC on the common system of value added tax

See also the press release IP/09/1078

Communication from the Commission to the Council, the European Paliament and the European Economic and Social Committee: Promoting Good Governance in Tax Matters

See also the press release IP/09/650

Report from the Commission to the Council in accordance with Article 8 of Council Directive 2003/49/EC on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States

Communication from the Commission to the Council. The technological developments in the field of e-invoicing and measures aimed at further simplifying, modernising and harmonising the VAT invoicing rules

See also press release IP/09/132 and the proposal COM (2009) 21

Communication from the Commission to the Council, the European Parliament, the European Economic and Social Committee on a coordinated strategy to improve the fight against VAT fraud in the European Union

See also the press release IP/08/1846 and COM(2008)805

First Commission report on the implementation of Council Directive 2003/48/EC on taxation of savings income in the form of interest payments. See also SEC/2008/2540 and summary presentation

Commission Communication on possible measures to combat VAT fraud (Introduction of taxation for intra-Community supplies and introduction of a generalised reverse charge).

See also IP/08/291 and SEC(2008)249

Communication from the Commission to the Council, the European Paliament and the European Economic and Social Committee: The application of anti-abuse measures in the area of direct taxation - within the EU and in relation to third countries (see also IP/07/1878 and MEMO/07/558 )

COMMUNICATION FROM THE COMMISSION TO THE COUNCIL concerning some key elements contributing to the establishment of the VAT anti-fraud strategy within the EU (see also IP/07/1754 and SEC(2007)1584)

Communication from the Commission to the Council and the European Parliament on VAT rates other than standard VAT rates. See also the press release IP/07/1017 , MEMO/07/277 and COM(2007)381.

GREEN PAPER on market-based instruments for environment and related policy purposes. See also IP/07/430 and the Commission's working document (SEC(2007)388 ).

COMMUNICATION FROM THE COMMISSION TO THE COUNCIL in accordance with Article 19(1) of Council Directive 2003/96/EC (operation of private pleasure craft and private pleasure-flying)

COMMUNICATION FROM THE COMMISSION TO THE COUNCIL in accordance with Article 19(1) of Council Directive 2003/96/EC (local public passenger transport, disabled people)

Communication from the Commission to the Council, the European Parliament and the European Economic and Social Committee on the work of the EU Joint Transfer Pricing Forum in the field of dispute avoidance and resolution procedures and on Guidelines for Advance Pricing Agreements within the EU

See also Staff Working Document SEC (2007) 246