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