Taxation

Tax policy in the European Union (EU) has two components: direct taxation, which remains the sole responsibility of Member States, and indirect taxation, which affects free movement of goods and the freedom to provide services in the single market.

With regard to direct taxation, the EU has however established some harmonised standards for company and personal taxation, and member countries have taken joint measures to prevent tax avoidance and double taxation.

On indirect taxation, the EU coordinates and harmonises law on value-added tax (VAT) and excise duties. It ensures that competition on the internal market is not distorted by variations in indirect taxation rates and systems giving businesses in one country an unfair advantage over others.

• • Direct taxation
    • Elimination of double taxation (arbitration)
    • Taxation of interest and royalty payments made between associated companies
    • Tax dispute resolution mechanisms
    • Tackling corporate tax avoidance
    • Aggressive tax planning
    • Company taxation
      • Common system of taxation applicable in the case of parent companies and subsidiaries of different European Union Member States
  • Indirect taxation
    • Charging vehicles for using roads
    • Indirect taxes on raising capital
    • Value-added tax (VAT)
      • Refund of VAT: taxable persons established in another EU country
      • Value-added tax and excise duties — exemptions for travellers from outside the EU
      • The European Union’s common system of value added tax (VAT)
      • Agreement between the EU and the Kingdom of Norway on administrative cooperation in the field of value-added tax (VAT)
      • Exemption from VAT: final importation of goods
      • Exemption from customs duties and other charges: Convention on Temporary Admission
      • Refunds to non-EEC taxable persons (13th VAT Directive)
    • Excise duties
      • EU rules for the taxation of alcohol
      • General arrangements for excise duty (from 2023)
      • Excise duty on manufactured tobacco
      • Fiscal marking of gas oils and kerosene
      • EU rules for the taxation of energy products and electricity
    • Tax exemptions
      • Tax-free allowances: permanent imports of personal property
      • Tax-free allowances: temporary importation of certain means of transport
  • Administrative cooperation
    • EU–Switzerland agreement on the simplification of inspections and formalities in respect of the carriage of goods and on customs security measures
    • Supporting European Union cooperation in the field of taxation: Fiscalis (2021–2027)
    • Agreement between the EU and the Kingdom of Norway on administrative cooperation in the field of value-added tax (VAT)
    • Administrative cooperation in the field of VAT
    • Administrative cooperation in the field of taxation
    • Administrative cooperation in the field of excise duties
    • Recovery of claims relating to taxes, duties and other measures
    • European Union single window environment for customs
  • Archived summaries
    • Estonia
    • Croatia – Taxation
    • Cyprus
    • Common Consolidated Corporate Tax Base
    • Dividend taxation of individuals
    • Romania
    • Passenger car related taxes
    • Placing taxation at the service of research and development
    • Poland
    • Hungary
    • Financial transaction tax
    • Harmonisation of turnover taxes
    • Fiscalis 2013 (2008-2013)
    • Fiscalis programme (2003 - 2007)
    • Exit taxation and the need for co-ordination of Member States' tax policies
    • General arrangements for, and the holding and movement of, products subject to excise duty
    • General arrangements for the holding and movement of products subject to excise duty (until February 2023)
    • Latvia
    • Lithuania
    • Malta
    • Manufactured tobacco: harmonisation of the structure of excise duties in several stages
    • Administrative cooperation in the field of excise duties
    • Administrative cooperation in the field of value added tax (until 31.12.2011)
    • Bulgaria
    • Alcohol and alcoholic beverages: approximation of excise rates
    • Cigarettes: approximation of rates
    • Anti-abuse measures in the area of direct taxation
    • Anti-tax fraud measures
    • Action plan to combat VAT fraud in the European Union
    • Co-ordinating Member States' direct tax systems
    • Supporting EU cooperation in fiscal affairs: Fiscalis 2020
    • Tackling tax obstacles to the cross-border provision of occupational pensions
    • Tax- and duty-free sales
    • Tax free allowances: international travel
    • Tax-free allowances: permanent imports of personal property
    • Tax-free allowances: permanent or temporary importation of private motor vehicles
    • Tax-free allowances: small consignments of goods of a non-commercial character from Non-EU Member Countries
    • Tax treatment of losses in cross-border situations
    • Taxation of savings income
    • The former Yugoslav Republic of Macedonia – Taxation
    • The contribution of taxation and customs policies to the Lisbon Strategy
    • Slovakia
    • The Czech Republic
    • Slovenia
    • Iceland – Taxation
    • Turkey– Taxation
    • VAT and electronic commerce
    • VAT anti-fraud strategy
    • VAT: labour-intensive services
    • VAT: special arrangements applicable to second-hand goods, works of art, antiques and collector's items
    • VAT: special arrangements applicable to services supplied electronically
    • VAT: Special scheme applicable to travel agencies
    • VAT: special scheme for gold
    • Tobacco other than cigarettes: approximation of rates