Directorate-General Taxation and Customs Union (TAXUD)

The Directorate-General Taxation and Customs Union has to manage, defend and develop the customs unon as an essential part of securing the outer borders of the European Union.

The main tasks are:

  • - 
    to eliminate fiscal obstacles that hinder trade between member states
  • - 
    to actively engage in international developments in the field of customs and taxes
  • - 
    to encourage cooperation between member states to combat fraud
  • - 
    to maintain contact with concerned parties
 

Contents

  1. Legislative proposals in negotiation
  2. Legislation currently being implemented
  3. Legislation in force

1.

Legislative proposals in negotiation

There are 572 proposals for legislative or other legal instruments of this Directorate-General in negotiations with the Council and the European Parliament.
Date Title
14.01.2025  Amendment of Implementing Decision (EU) 2019/310 as regards the extension of the authorisation given to Poland to derogate from Article 226 of the VAT Directive.
com(2025)7
 
13.01.2025  Authorisation of Greece to derogate from Articles 218 and 232 of the VAT Directive.
com(2025)4
 
19.12.2024  Authorisation of Spain to apply a reduced rate of taxation to electricity directly supplied to vessels berthed in ports in accordance with Directive 2003/96/EC.
com(2024)583
 
29.11.2024  EU position in the EU-Türkiye Customs Cooperation Committee established under the Association Agreement with Turkey as regards the adoption of a decision on the use of ...
Decision com(2024)559
 
28.10.2024  Amendment of Directive 2011/16/EU on administrative cooperation in the field of taxation.
Directive com(2024)497
 

2.

Legislation currently being implemented

There are 536 laws or other legal instruments of the Council and the European Parliament, previously proposed by this Directorate-General, which are currently being implemented by the member states.
Date Title
21.11.2024  Amendment of Implementing Decision 2009/1008/EU authorising Latvia to extend the application of a measure derogating from Article 193 of the VAT Directive.
com(2024)542
 
21.11.2024  Amendment of Implementing Decision (EU) 2018/789 authorising Hungary to derogate from Article 193 of the VAT Directive.
com(2024)543
 
11.11.2024  Amendment of Regulation (EU) 2021/2283 opening and providing for the management of autonomous tariff quotas of the Union for certain agricultural and industrial products.
Regulation com(2024)519
 
31.10.2024  EU position in the Association Council EU-Lebanon as regards the amendment of that Agreement by replacing Protocol 4 thereto concerning the definition of the concept of ...
Decision com(2024)501
 
31.10.2024  Amendment of Regulation (EU) 2021/2278 suspending the Common Customs Tariff duties referred to in Article 56(2), point (c), of Regulation 952/2013 on certain ...
Regulation com(2024)502
 

3.

Legislation in force

There are at least 1555 laws or other legal instruments in force that have been previously proposed by this Directorate-General.
Date Title
12.01.2024  EU position in the EPA Committee established under the interim agreement with a view to an Economic Partnership Agreement with the Central Africa Party as regards the ...
Decision com(2024)84
 
19.06.2023  Faster and Safer Relief of Excess Withholding Taxes.
Directive com(2023)324
 
05.05.2022  Amendment of Regulation 2021/2283 opening and providing for the management of autonomous tariff quotas of the Union for certain agricultural and industrial products.
Regulation com(2022)188
 
27.04.2022  EU position in the World Customs Organization Council in relation to the adoption of a draft amendment to the Rules of Procedure of the Harmonized System (HS) Committee.
Decision com(2022)186
 
26.04.2022  Amending regulation 2021/2278 suspending Common Customs Tariff duties referred in 952/2013 on certain agricultural and industrial products.
Regulation com(2022)183