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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 & descriptionPolicy activityTarget groupLaunching date

Open consultations

Title & descriptionPolicy activityTarget groupClosing date
    

Closed consultations

Title & descriptionPolicy activityTarget groupClosing dateQuestionnaire, results & summary reports
Business in Europe: Framework for Income Taxation (BEFIT)TaxationAll stakeholders26/01/2023 
Tax evasion and aggressive tax planning in the EU-tackling 
The role of enablers
TaxationAll stakeholders12/10/2022Results
Excise duty on alcohol and alcoholic beverages – evaluation of excise duty rates and tax structuresTaxationAll stakeholders04/07/2022Results
Withholding taxes – new EU system to avoid double taxation TaxationAll stakeholders26/06/2022Results
VAT in the digital ageTaxationAll stakeholders05/05/2022Results
Debt-equity bias reduction allowance (DEBRA)TaxationAll stakeholders07/10/2021Results
Cross-border resolution of tax disputes for small and medium sized enterprisesTaxationAll stakeholders15/09/2021Results
Tax avoidance – fighting the use of shell entities and arrangements for tax purposesTaxationAll stakeholders27/08/2021Results
Tobacco taxation – revision of EU rulesTaxationAll stakeholders22/06/2021Results
Taxpayers’ Rights in the Single Market TaxationAll stakeholders02/06/2021Results
Stronger EU tax cooperation through crypto-assets, e-money and tailored compliance measures. (DAC 8) TaxationAll stakeholders02/06/2021Results
VAT rules for financial and insurance services – reviewTaxationAll stakeholders03/05/2021Results
Alcohol & tobacco bought abroad – review of tax rulesTaxationAll stakeholders23/04 2021Results
A fair & competitive digital economy – digital levyTaxationAll stakeholders12/04/2021 
Evaluation of special VAT scheme for travel agents and tour operatorsTaxationAll stakeholders14/09/2020Results
Tax fraud and evasion – better cooperation between national tax authorities on exchanging informationTaxationCitizens, providers of services and/or goods through digital platforms, companies working with sale of services and/or goods06/04/2020 
EU tax policy - evaluation of communication channelsTaxationAll stakeholders13/09/2019Results
Evaluation of Administrative Cooperation in the field of direct taxationTaxationAll stakeholders04/09/2019Results
Public consultation on the evaluation of invoicing rulesTaxationAll stakeholders20/09/2018Results
Public consultation on excise duties applied to manufactured tobacco and the possible taxation of novel productsTaxationIndividual citizens, economic operators, business organisations, non-government organisations, advisory bodies and public administrations03/09/2018Results
Evaluation of the EU framework for taxation of energy products and electricityTaxationAll stakeholders04/06/2018Results
Exchange of data to combat VAT fraud in the e-commerceTaxationAll stakeholders25/04/2018Results
Fair taxation of the digital economyTaxationAll stakeholders03/01/2018Results
Public consultation on the structures of excise duties applied to alcohol and alcoholic beveragesTaxationBusiness, the public and representatives organisations11/07/2017Results
Public consultation on general arrangements for excise duty - harmonisation and simplificationTaxationBusiness, the public and representatives organisations04/07/2017Results
Public consultation on the functioning of the administrative cooperation and fight against fraud in the field of VATTaxationBusiness, the public and representatives organisations31/05/2017Results
Public consultation on the reform of VAT ratesTaxationBusiness, Public and Representative organisations, Member States authorities20/03/2017Results
Public Consultation on the Definitive VAT system for Business to Business (B2B) intra-EU transactions on goodsTaxationBusiness, Public and Representative organisations20/03/2017Results
Public Consultation on the special scheme for small enterprises under the VAT DirectiveTaxationBusiness, Public and Representative organisations20/03/2017Results
Public consultation on the functioning of mutual assistance between EU Member States for the recovery of taxesTaxationAll stakeholders08/03/2017 
Consultation on Disincentives for advisors and intermediaries for potentially aggressive tax planning schemesTaxationAll stakeholders16/02/2017 
Public consultation on excise duties applied to manufactured tobaccoTaxationAll stakeholders16/02/2017 
Public Consultation on reduced VAT rates for electronically supplied publicationsTaxationBusiness, public and representative organisations19/09/2016Results
Improving double taxation dispute resolution mechanismsTaxationPublic and businesses10/05/2016Results
Re-launch of the Common Consolidated Corporate Tax Base (CCCTB)TaxationAll interested stakeholders08/01/2016Results
Modernising VAT for cross-border ecommerceTaxationBusiness, Public and Representative organisations18/12/2015Results
Directive on structures of excise duty on alcohol and alcoholic beveragesTaxationPublic and businesses27/11/2015Results
Cross-border inheritance tax problems within the EUTaxationPublic and businesses03/07/2014Responses
Tax problems faced by EU citizens when active across borders within the EUTaxationPublic and businesses03/07/2014Responses
VAT legislation on public bodies and tax exemptions in the public interestTaxationPublic and businesses25/04/2014 
A 'European Taxpayer's Code'TaxationCitizens, businesses, experts and public administrations17/05/2013Summary report and Responses
Use of an EU Taxpayer Identification Number (TIN)TaxationCitizens, businesses, experts and public administrations17/05/2013Summary report and Responses
Review of existing legislation on VAT reduced ratesTaxationCitizens, businesses, experts and public administrations04/01/2013Results
Tax problems linked to cross-border venture capital investmentTaxationCitizens, businesses, experts and public administrations05/11/2012Responses
Consultation on factual examples and possible ways to tackle double non-taxation casesTaxationCitizens, businesses and public administrations30/05/2012

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 systemTaxationPublic and businesses31/05/2011Results
Consultation on Withholding taxes on cross-border dividends– Problems and possible solutionsTaxationPublic and businesses30/04/2011Results
Consultation on Financial Sector Taxation (Financial Transaction Tax and Financial Activity Tax)TaxationPublic and businesses19/04/2011Results and summary report
Consultation on Taxation of cross border interest and royalty payments between associated companiesTaxationPublic and businesses31/10/2010Results and summary report
Consultation on VAT collection procedures in relation to centralised customs clearanceTaxation/CustomsPublic and businesses31/10/2010Summary report
Consultation on possible approaches to tackling cross-border inheritance tax obstacles within the EUTaxationPublic and businesses22/10/2010

Summary report

Inheritance tax initiative

Consultation on Double Tax Conventions and the Internal Market: factual examples of double taxation casesTaxationPublic and businesses30/06/2010Responses
Summary report
VAT - Review of existing legislation on invoicingTaxationBusinesses19/09/2008Results
VAT - Review of existing legislation on VAT reduced ratesTaxationPublic and businesses12/05/2008Results
VAT - Optional reverse charge mechanismTaxationTrader and businesses15/10/2007 
Green paper on market-based instruments for environment and related policy purposesTaxationPublic and businesses31/07/2007Results
Excise duties: Structure and tax rates applied on cigarettes and other manufactured tobaccoTaxationBusiness and Public01/07/2007Responses and Summary
VAT- Possible introduction of a mechanism for eliminating double taxation in individual casesTaxationBusiness and Public31/05/2007Summary Report
VAT- Modernising the Value Added Tax treatment of vouchers and related issuesTaxationBusiness03/02/2007Results

 

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