EU Tax Policy Strategy

The EU’s tax agenda – what we do and why we do it

MASP-T

Multi Annual Strategic Plan for Taxation

The debt-equity bias reduction allowance (DEBRA)

On 11 May 2022, European Commission proposed a debt-equity bias reduction allowance, or DEBRA, to help businesses access the financing they need and to become more resilient.

International affairs

Information on customs agreements with third countries, the World Customs Organisation, and EU enlargement.

Statistics on APAs and MAPs in the EU

The Commission published the statistics on pending Mutual Agreement Procedures (MAPs) and Advance Pricing Agreements (APAs).

Decision making on EU Tax Policy

The European Commission proposes new EU law or amendments to existing EU tax law

Company taxation

Company Taxation overview

Value added tax (VAT)

EU country specific information on VAT
VAT Administration in the European Union: Screening, diagnostics and recommendations
VAT Cross Border Rulings (CBR)
VAT Expert Group
VAT Gap
VAT in the Digital Age
EU VAT Forum
VAT reports published

Excise duties

Common Excise Duty Provisions
Excise Duty on Alcohol
Excise Duties on Tobacco
Excise Duty on Energy
Review of the Energy Taxation Directive (proposal)
Excise Movement and Control System (EMCS)

VAT and Administrative Cooperation

Administrative cooperation between the Competent Authorities of the EU Member States in the field of VAT helps ensure the correct application of VAT rules on cross-border transactions.

Minimum corporate taxation

The proposal follows closely the international agreement and sets out how the principles of the 15% effective tax rate – agreed by 137 countries – will be applied in practice within the EU.

Unshell

The Unshell proposal should ensure that entities in the European Union that have no or minimal economic activity are unable to benefit from any tax advantages and do not place any financial burden on taxpayers.