BETA

Subject "2.70.02 Indirect taxation, VAT, excise duties"

Dossiers (181)

Evaluation of the Council Directive 2003/96/EC restructuring the Community framework for the taxation of energy products and electricity. Executive summary
Evaluation of the Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity
Evaluation of the Council Directive 95/60/EC on fiscal marking of gas oil and kerosene (Euromarker Directive). Executive summary
Evaluation of the Council Directive 95/60/EC on fiscal marking of gas oil and kerosene (Euromarker Directive)
Authorising the United Kingdom to continue to apply a measure derogating from Articles 26(1)(a), 168 and 169 of Directive 2006/112/EC on the common system of value added tax. Proposal for a Council implementing decision
Common system of value added tax: authorising the Italian Republic to apply measures derogating from Articles 26(1)(a) and 168 of Directive 2006/112/EC. Proposal for a Council implementing decision
Authorising Poland to introduce measures derogating from point (a) of Article 26(1) and Article 168 of Directive 2006/112/EC on the common system of value added tax. Proposal for a Council implementing decision
Authorising Romania to continue to apply a special measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax. Proposal for a Council implementing decision
Authorising Czechia to apply the generalised reverse charge mechanism. Proposal for a Council implementing decision
Authorising Portugal to introduce a special measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax. Proposal for a Council implementing decision
Declaration of certain low-value consignments
Defence effort within the Union framework: common system of value added tax and general arrangements for excise duty
Products eligible for exemption from or a reduction in dock dues
Value added tax (VAT): administrative cooperation in order to combat VAT fraud
Value added tax (VAT): requirements for payment service providers
Computerising the movement and surveillance of excise goods. Recast
Administrative cooperation in the field of excise duties: content of electronic register
General arrangements for excise duty. Recast
Alcohol and alcoholic beverages: harmonisation of the structures of excise duties
Operation of the definitive VAT system for the taxation of trade between Member States
Common system of value added tax (VAT): period of application of the optional reverse charge mechanism in relation to supplies of certain goods and services susceptible to fraud and of the Quick Reaction Mechanism against VAT fraud
Collection of own resources accruing from value added tax
VAT and excise duty Directives: inclusion of the Italian municipality of Campione d’Italia and the Italian waters of Lake Lugano in the customs territory of the Union and in the territorial application
Common system of value added tax: special scheme for small enterprises
Rates of value added tax
State of play on the financial transaction tax negotiations
Common system of value added tax (VAT): minimum standard rate
EU/Norway Agreement: administrative cooperation, combating fraud and recovery of claims in the field of value added tax
Value added tax (VAT) system: harmonising and simplifying certain rules and definitive system for the taxation of intra-Union trade
Strengthening administrative cooperation in the field of value added tax
Reduced rate of certain indirect taxes on "traditional" rum produced in Guadeloupe, French Guiana, Martinique and Réunion
Charging of heavy goods vehicles for the use of certain infrastructures: vehicle taxation
Towards a definitive VAT system and fighting VAT fraud
Common system of value added tax (VAT): temporary application of a generalised reverse charge mechanism in relation to supplies of goods and services above a certain threshold
Value added tax (VAT): rates applied to books, newspapers and periodicals
Value added tax (VAT): administrative cooperation and combating fraud
Value added tax (VAT): certain obligations for supplies of services and distance sales of goods
Rules on VAT and VAT mini one-stop shop (MOSS) for digital services, books and papers in the EU
Common system of value added tax (VAT): duration of the obligation to respect a minimum standard rate
Need for the quick adoption of a broad based Financial Transaction Tax
Dock dues in the French outermost regions
Dock dues in the French overseas department: period of application of exemptions or reductions to dock dues
AIEM tax applicable in the Canary Islands in 2014-2020
Reduced rate of excise duty on locally produced and consumed alcohol in the autonomous regions of Madeira and the Azores (2014-2020)
Doc dues tax: implementation in Mayotte
Fight against tax fraud, tax evasion and tax havens
Annual tax report: how to free the EU potential for economic growth
Reduced rate of excise duty on locally produced and consumed alcohol in the autonomous regions of Madeira and the Azores: period of application
Excise duty and VSS: application by France of a reduced rate on ‘traditional' rum produced in Guadeloupe, French Guiana, Martinique and Réunion in 2014-2020
Canary Islands: exemptions from or reductions in the AIEM tax, period of application
Packaging and packaging waste: reduction of the consumption of lightweight plastic carrier bags
Common system of value added tax (VAT): standard VAT return
French outermost regions, Mayotte: exclusion from the scope of the VAT and excise duty Directives
Implementing enhanced cooperation in the area of financial transaction tax (FTT)
Online gambling in the internal market
Special report 13/2011 (2011 discharge): Does the control of customs procedure 42 prevent and detect VAT evasion?
Enhanced cooperation in the area of financial transaction tax
Common system of value added tax (VAT): quick reaction mechanism against VAT fraud
Common system of value added tax (VAT): treatment of vouchers
Resolution on the modernisation of VAT legislation in order to boost the digital single market
Future of VAT
Action programme for taxation (Fiscalis 2020), 2014-2020
Action programme for customs and taxation, FISCUS 2014-2020
Own resources: methods and procedure for making available the financial transaction tax (FTT) based own resource
Own resources: methods and procedure for making available the value added tax (VAT) based own resource
Excise duties: administrative cooperation
Common system of financial transaction tax
Excise duty: reduced rate on rum produced in French overseas departments, period of application and annual quota
Canary Islands: exemptions from or reductions in the AIEM tax, period of application
Taxation of energy products and electricity: restructuring the Community framework
Outermost regions, French overseas departments: products that may benefit from exemption from or a reduction in dock dues
Value added tax VAT: refund to taxable persons established in another Member State
Value added tax (VAT): duration of the obligation to respect a minimum standard rate
Value added tax (VAT): application of the reverse charge mechanism to supplies of certain services suspectible to fraud
Value added tax (VAT): administrative cooperation and combating fraud. Recast
Excise duties: reduced rate on locally produced and consumed alcohol in the autonomous regions of Madeira and the Azores
Value added tax (VAT): rules of invoicing
Mutual assistance for the recovery of claims relating to taxes, duties and other measures
European Court of Auditors' Special Report No 8/2007 concerning administrative cooperation in the field of VAT
Value added tax (VAT): combating tax evasion linked to imports
Value added tax (VAT): exemption from VAT on the final importation of certain goods; determining the scope of the VAT Directive 2006/112/EC. Codification
Excise duty: structure and rates applied on manufactured tobacco
Charging of heavy goods vehicles for the use of infrastructure: differentiated charging
Value added tax (VAT): reduced rates
Value added tax (VAT): administrative cooperation to combat tax evasion connected with intra-Community transactions
Value added tax (VAT): combating tax evasion connected with intra-Community transactions
General arrangements for excise duty
Eurovignette Directive
Excise duties: reduced rate on locally produced beer in the autonomous region of Madeira
Value added tax VAT: common system, treatment of insurance and financial services
Value added tax (VAT): common system
Manufactured tobacco: excise duty. Codification
Value added tax (VAT): certain temporary provisions concerning VAT rates
Excise duty: reduced rate on "traditional" rum produced in French overseas departments
Fuel taxes: adjustment of special tax arrangements for gas oil used as motor fuel for commercial purposes and coordination of taxation of unleaded petrol and gas oil used as motor fuel
Tax treatment: elimination of capital duty and other indirect taxes on the raising of capital (repeal. Directive 69/335/EEC). Recast
Value added tax (VAT): period of application of the VAT arrangements applicable to radio and television broadcasting services and certain electronically supplied services
Mutual assistance for the recovery of claims relating to certain levies, duties, taxes and other measures (repeal. Directive 76/308/EEC). Codification
Alcohol and alcoholic beverages: adjust the minimum rates of excise duty (amend. Directive 92/84/EEC)
Fiscalis 2013: Community programme to improve the operation of taxation systems in the internal market
Tax and duty-free allowances: exemption from valued added tax VAT and excise duty of goods imported by travellers from third countries (repeal. Directive 69/169/EEC)
Resolution on the expiry of Directive 1999/85/EC concerning reduced VAT rates on labour-intensive services
Value added tax VAT: arrangements for the refund to taxable persons established in another Member State (Directive 2006/112/EC)
Alcoholic beverages: temporary quantitative restrictions of excise duty beer imports into Finland till 31 December 2006 (amend. Directive 69/169/EEC)
Taxes: taxation of passenger cars calculated on the basis of their emissions of carbon dioxide
Value added tax VAT: length of time during which the minimum standard rate is to be applied (amend. Directive 77/388/EEC)
Value added tax VAT: simplify the procedure, assist in countering tax evasion and avoidance, repealing decisions granting derogations (amend. Directive 77/388/EEC)
Value added tax VAT: reduced rates, adaptations following the 2004 enlargement
Value added tax (VAT): administrative cooperation, exchange of information by electronic means
Value added tax VAT: one-stop scheme to simplify tax obligations
Common system of value added tax (VAT)
Products subject to excise duties: holding, movement and monitoring
Energy products, taxation of motor fuels: temporary exemptions or reductions for Cyprus
Taxation of energy products and electricity: possibility for certain Member States to apply temporary exemptions or reductions in the levels of taxation
Value added tax (VAT): place of supply of services
Value added tax VAT: extending reduced rates to labour-intensive services (amend. Directive 77/388/EEC)
Excise duties: administrative cooperation and exchange of information (amend. Directives 77/799/EEC, 92/12/EEC)
Road transport: charging of heavy goods vehicles and infrastructures fees
Direct and indirect taxation: mutual assistance by the competent authorities (amend. Directive 77/799/EEC)
Value added tax VAT: reduced rates (amend. Directive 77/388/EEC)
Value added tax VAT: measures for derogation, implementing powers (amend. Directive 77/388/EEC)
Postal services: value added tax system VAT, services generally taxable
Excise duty: lower rates on tobacco products for consumption in Corsica
Travel services: indirect taxation (VAT), administrative cooperation
Taxes: taxation of passengers cars at national and Community levels
Gas and electricity: VAT rules on the place of supply (amend. Directive 77/388/EEC)
Value added tax VAT: labour-intensive services, extension of reduced rates (amend. Directive 77/388/EEC)
Fuels: tax for commercial diesel fuel, excise duties on petrol and diesel fuel
Travel agents: special scheme VAT and distortion of competition
Indirect taxation in the internal market: Fiscalis programme 2003-2007
Tax policy in the Union, priorities : VAT, excise duties, energy and environment, enterprises
Occupational pensions: tax obstacles to the cross-border provision
Canary Islands: arrangements concerning the tax on imports and exchanges AIEM
Excise duty: reduced rate on biofuels and on mineral oils containing biofuels
Excisable products: computerised intra-Community movement system
Excise duty: reduced rate in Madeira and Azores on locally produced and consumed rum, liqueurs and eaux-de-vie
Excise duty: reduced rate on traditional rum produced in French overseas departments
Direct and indirect taxation: mutual assistance by the competent authorities (amend. Directive 77/799/EEC)
Value added tax VAT: administrative cooperation (repeal. Regulation (EEC) No 218/92)
Excise duty: structure and rates applied on manufactured tobacco
Canary Islands: Community Customs tariff and tax on production and imports APIM (amend. Regulation (EEC) No 1911/91)
Excise duties, mineral oils: taxation of aircraft fuel
Canary Islands: temporary extension of the tax "arbitrio" on production and imports APIM
Value added tax VAT: conditions laid down for invoicing (amend. Directive 77/388/EEC)
Use of ESA 95 in the determination of Member States' payments to the VAT-based own resource
Value added tax VAT: length of application of the current minimum standard rate, 2001-2005 (amend. Directive 77/388/EEC)
Value added tax VAT: services supplied by electronic mean (amend. Directive 77/388/EEC)
Value added tax VAT: administrative co-operation (amend. Regulation (EEC) No 218/92)
Excise duties: temporary quantitative restrictions for products brought into Sweden (amend. Directive 92/12/EEC)
Excise duty beer imports into Finland: temporary quantitative restrictions (amend. Directives 69/169/EEC, 92/12/EEC)
Value added tax VAT: derogations granted to Austria and Portugal (amend. Directive 77/388/EEC)
Value added tax VAT: reduced rate on labour-intensive services (amend. Directive 77/388/EEC)
Value added tax VAT: level of the standard rate (amend. direct. 77/388/EEC)
Value added tax VAT: determination of the person liable for payment (amend. direct. 77/388/EEC)
Value added tax VAT: verification, refund system, administrative cooperation measures
Value added tax VAT: right to deduct
EAGGF, agricultural levies, custom duties, VAT, excise duties: recovery of claims (amend. direct. 76/308/EEC)
Cigarettes and manufactured tobacco: taxes and taxes on consumption
Tax treatment: permanent or temporary transfer of turism vehicles
Turn-over-taxes, common system of VAT: uniform basis of assessment. Report
Common system of VAT Committee
Products subject to excise duty: holding, movement and monitoring (amend. Directive 92/12/EEC)
Indirect taxation systems of the internal market: action programme Fiscalis 1998-2002
Taxation of energy products and electricity
Telecommunications: Value added tax VAT arrangements applicable (amend. Direct. 77/388/EEC)
Common system of VAT: a programme for the single market
Products subjet to excise duty: holding, movement and monitoting (amend. Direct. 92/12/EEC)
Excise duty : reduced rates or exemptions applied to mineral oils used for specific purposes
Road transport: the charging of heavy goods vehicles for the use of certain infrastructures, Eurovignette
Excise duties: cigarettes, other tobacco, alcohol, alcoholic beverages and mineral oils
Value added tax VAT: level of the standard rate (amend. direct. 77/388/EEC)
Excise duty: reduced rate imposed on the consumption of 'traditional' rum produced in French overseas departments
Value added tax VAT: taxation of agricultural outputs (amend. Direct. 77/388/EEC)
Taxes other than turnover taxes which affect the consumption of manufactured tobacco
Value added tax VAT: exemption on the final importation of certain goods
Excise duties on mineral oils (amend. Direct. 92/12/EEC, 92/81/EEC and 92/82/EEC)
VAT, simplification measures: scope of certain exemptions (amend. Direct. 77/388/EEC)
Fiscal marking of gas oils
Value added tax VAT: special scheme for gold (amend. Directive 77/388/EEC)
Excise duties: motor fuels from agricultural sources
VAT applicable to cross-Channel fixed link