CINXE.COM

<!DOCTYPE html> <html lang="en" dir="ltr" prefix="og: https://ogp.me/ns#"> <head> <meta charset="utf-8" /> <meta name="description" content="Links to all DG TAXUD webpages on taxation" /> <meta name="keywords" content="tax system" /> <link rel="canonical" href="https://taxation-customs.ec.europa.eu/taxation_en" /> <meta http-equiv="content-language" content="en" /> <meta property="og:determiner" content="auto" /> <meta property="og:site_name" content="Taxation and Customs Union" /> <meta property="og:type" content="website" /> <meta property="og:url" content="https://taxation-customs.ec.europa.eu/taxation_en" /> <meta property="og:title" content="Taxation" /> <meta property="og:description" content="Links to all DG TAXUD webpages on taxation" /> <meta property="og:image" content="https://taxation-customs.ec.europa.eu/profiles/contrib/ewcms/modules/ewcms_seo/assets/images/ec-socialmedia-fallback.png" /> <meta property="og:image:alt" content="Taxation and Customs Union" /> <meta name="twitter:card" content="summary_large_image" /> <meta name="twitter:description" content="Links to all DG TAXUD webpages on taxation" /> <meta name="twitter:title" content="Taxation" /> <meta name="twitter:url" content="https://taxation-customs.ec.europa.eu/taxation_en" /> <meta name="twitter:image" content="https://taxation-customs.ec.europa.eu/profiles/contrib/ewcms/modules/ewcms_seo/assets/images/ec-socialmedia-fallback.png" /> <meta name="twitter:image:alt" content="Taxation and Customs Union" /> <meta http-equiv="X-UA-Compatible" content="IE=edge,chrome=1" /> <meta name="Generator" content="Drupal 10 (https://www.drupal.org)" /> <meta name="MobileOptimized" content="width" /> <meta name="HandheldFriendly" content="true" /> <meta name="viewport" content="width=device-width, initial-scale=1.0" /> <script type="application/json">{"service":"etrans","renderAs":false,"user":"Taxation and Customs Union","exclude":".ecl-site-header__language-item,.ecl-site-header__language-selector,.toolbar","languages":{"source":"en","available":["de","en","fr"]},"config":{"live":false,"mode":"lc2023","targets":{"receiver":"#webtools-etrans"}}}</script> <script type="application/json">{"service":"preview","position":"before"}</script> <link rel="icon" href="/profiles/contrib/ewcms/themes/ewcms_theme/images/favicons/ec/favicon.ico" type="image/vnd.microsoft.icon" /> <link rel="alternate" hreflang="de" href="https://taxation-customs.ec.europa.eu/taxation_de" /> <link rel="alternate" hreflang="en" href="https://taxation-customs.ec.europa.eu/taxation_en" /> <link rel="alternate" hreflang="fr" href="https://taxation-customs.ec.europa.eu/taxation_fr" /> <link rel="icon" href="/profiles/contrib/ewcms/themes/ewcms_theme/images/favicons/ec/favicon.svg" type="image/svg+xml" /> <link rel="apple-touch-icon" href="/profiles/contrib/ewcms/themes/ewcms_theme/images/favicons/ec/favicon.png" /> <title>Taxation - European Commission</title> <link rel="stylesheet" media="all" href="/sites/default/files/css/css_p4pJWPHjKr4ctaE8Ia9c1DJr9t33kNhvtNxggJYA7yQ.css?delta=0&language=en&theme=ewcms_theme&include=eJxtjFEKwzAMQy8U6JFCmmmrmWOb2KXL7RdY-zHon5DekyLHhoalajMVSGSmtZc-Mmry4YG2rMWR9CKtk0TCUZufzZPAj4xPoEvhTFXlbz_zMH31Ytu4GacS82CfOpO8_YdcpioH2Rcb4ETc" /> <link rel="stylesheet" media="all" href="/sites/default/files/css/css_KVpHuqcEw89XziyTqbVo7ISTPJdnMPQ9QjYhYVdiu1w.css?delta=1&language=en&theme=ewcms_theme&include=eJxtjFEKwzAMQy8U6JFCmmmrmWOb2KXL7RdY-zHon5DekyLHhoalajMVSGSmtZc-Mmry4YG2rMWR9CKtk0TCUZufzZPAj4xPoEvhTFXlbz_zMH31Ytu4GacS82CfOpO8_YdcpioH2Rcb4ETc" /> <link rel="stylesheet" media="print" href="/sites/default/files/css/css_vgnwCeyf5ug-oqGQj__UyqKidK5yhaf4WHzBC4T4Ygo.css?delta=2&language=en&theme=ewcms_theme&include=eJxtjFEKwzAMQy8U6JFCmmmrmWOb2KXL7RdY-zHon5DekyLHhoalajMVSGSmtZc-Mmry4YG2rMWR9CKtk0TCUZufzZPAj4xPoEvhTFXlbz_zMH31Ytu4GacS82CfOpO8_YdcpioH2Rcb4ETc" /> <link rel="stylesheet" media="all" href="/sites/default/files/css/css_sIQ92ZW6Xm-wdAqEuHy8_5ocwFHM_3T21UAxmG7KfO4.css?delta=3&language=en&theme=ewcms_theme&include=eJxtjFEKwzAMQy8U6JFCmmmrmWOb2KXL7RdY-zHon5DekyLHhoalajMVSGSmtZc-Mmry4YG2rMWR9CKtk0TCUZufzZPAj4xPoEvhTFXlbz_zMH31Ytu4GacS82CfOpO8_YdcpioH2Rcb4ETc" /> <link rel="stylesheet" media="print" href="/sites/default/files/css/css_10JfxzR6kN0NLH4HYsIl5uLav4fV71qtq-CUlMSbdvA.css?delta=4&language=en&theme=ewcms_theme&include=eJxtjFEKwzAMQy8U6JFCmmmrmWOb2KXL7RdY-zHon5DekyLHhoalajMVSGSmtZc-Mmry4YG2rMWR9CKtk0TCUZufzZPAj4xPoEvhTFXlbz_zMH31Ytu4GacS82CfOpO8_YdcpioH2Rcb4ETc" /> <link rel="stylesheet" media="all" href="/sites/default/files/css/css_4mHidxPqezudeiWeK2KEvs-E3ikvyKnM_mTUpw617jc.css?delta=5&language=en&theme=ewcms_theme&include=eJxtjFEKwzAMQy8U6JFCmmmrmWOb2KXL7RdY-zHon5DekyLHhoalajMVSGSmtZc-Mmry4YG2rMWR9CKtk0TCUZufzZPAj4xPoEvhTFXlbz_zMH31Ytu4GacS82CfOpO8_YdcpioH2Rcb4ETc" /> </head> <body class="language-en ecl-typography path-node page-node-type-oe-page"> <a href="#main-content" class="ecl-link ecl-link--primary ecl-skip-link" id="skip-id" >Skip to main content</a> <div id="cck_here"></div> <script type="application/json">{"utility":"globan","theme":"light","logo":true,"link":true,"mode":false}</script> <div class="dialog-off-canvas-main-canvas" data-off-canvas-main-canvas> <header class="ecl-site-header ecl-site-header--has-menu" data-ecl-auto-init="SiteHeader" > <div class="ecl-site-header__header"> <div class="ecl-site-header__background"> <div class="ecl-site-header__header"> <div class="ecl-site-header__container ecl-container"> <div class="ecl-site-header__top" data-ecl-site-header-top> <a class="ecl-link ecl-link--standalone ecl-site-header__logo-link" href="https://commission.europa.eu/index_en" aria-label="Home - European Commission" data-aria-label-en="Home - European Commission" > <picture class="ecl-picture ecl-site-header__picture" title="European Commission" ><source srcset="/themes/contrib/oe_theme/dist/ec/images/logo/positive/logo-ec--en.svg" media="(min-width: 996px)" ><img class="ecl-site-header__logo-image" src="/themes/contrib/oe_theme/dist/ec/images/logo/logo-ec--mute.svg" alt="European Commission logo" ></picture> </a> <div class="ecl-site-header__action"> <div class="ecl-site-header__language"><a class="ecl-button ecl-button--tertiary ecl-site-header__language-selector" href="https://taxation-customs.ec.europa.eu/taxation_en" data-ecl-language-selector role="button" aria-label="Change language, current language is English - en" aria-controls="language-list-overlay" ><span class="ecl-site-header__language-icon"><svg class="ecl-icon ecl-icon--s ecl-site-header__icon" focusable="false" aria-hidden="false" role="img"><title >en</title><use xlink:href="/themes/contrib/oe_theme/dist/ec/images/icons/sprites/icons.svg#global"></use></svg></span>en</a><div class="ecl-site-header__language-container" id="language-list-overlay" hidden data-ecl-language-list-overlay aria-labelledby="ecl-site-header__language-title" role="dialog"><div class="ecl-site-header__language-header"><div class="ecl-site-header__language-title" id="ecl-site-header__language-title" >Select your language</div><button class="ecl-button ecl-button--tertiary ecl-site-header__language-close ecl-button--icon-only" type="submit" data-ecl-language-list-close ><span class="ecl-button__container"><span class="ecl-button__label" data-ecl-label="true">Close</span><svg class="ecl-icon ecl-icon--m ecl-button__icon" focusable="false" aria-hidden="true" data-ecl-icon><use xlink:href="/themes/contrib/oe_theme/dist/ec/images/icons/sprites/icons.svg#close"></use></svg></span></button></div><div class="ecl-site-header__language-content" data-ecl-language-list-content ><div class="ecl-site-header__language-category" data-ecl-language-list-eu><div class="ecl-site-header__language-category-title">EU official languages</div><ul class="ecl-site-header__language-list"><li class="ecl-site-header__language-item"><a href="https://taxation-customs.ec.europa.eu/taxation_bg" class="ecl-link ecl-link--standalone ecl-link--no-visited ecl-site-header__language-link" hreflang="bg" ><span class="ecl-site-header__language-link-code">bg</span><span class="ecl-site-header__language-link-label" lang="bg">български</span></a></li><li class="ecl-site-header__language-item"><a href="https://taxation-customs.ec.europa.eu/taxation_es" class="ecl-link ecl-link--standalone ecl-link--no-visited ecl-site-header__language-link" hreflang="es" ><span class="ecl-site-header__language-link-code">es</span><span class="ecl-site-header__language-link-label" lang="es">español</span></a></li><li class="ecl-site-header__language-item"><a href="https://taxation-customs.ec.europa.eu/taxation_cs" class="ecl-link ecl-link--standalone ecl-link--no-visited ecl-site-header__language-link" hreflang="cs" ><span class="ecl-site-header__language-link-code">cs</span><span class="ecl-site-header__language-link-label" lang="cs">čeština</span></a></li><li class="ecl-site-header__language-item"><a href="https://taxation-customs.ec.europa.eu/taxation_da" class="ecl-link ecl-link--standalone ecl-link--no-visited ecl-site-header__language-link" hreflang="da" ><span class="ecl-site-header__language-link-code">da</span><span class="ecl-site-header__language-link-label" lang="da">dansk</span></a></li><li class="ecl-site-header__language-item"><a href="https://taxation-customs.ec.europa.eu/taxation_de" class="ecl-link ecl-link--standalone ecl-link--no-visited ecl-site-header__language-link" hreflang="de" ><span class="ecl-site-header__language-link-code">de</span><span class="ecl-site-header__language-link-label" lang="de">Deutsch</span></a></li><li class="ecl-site-header__language-item"><a href="https://taxation-customs.ec.europa.eu/taxation_et" class="ecl-link ecl-link--standalone ecl-link--no-visited ecl-site-header__language-link" hreflang="et" ><span class="ecl-site-header__language-link-code">et</span><span class="ecl-site-header__language-link-label" lang="et">eesti</span></a></li><li class="ecl-site-header__language-item"><a href="https://taxation-customs.ec.europa.eu/taxation_el" class="ecl-link ecl-link--standalone ecl-link--no-visited ecl-site-header__language-link" hreflang="el" ><span class="ecl-site-header__language-link-code">el</span><span class="ecl-site-header__language-link-label" lang="el">ελληνικά</span></a></li><li class="ecl-site-header__language-item"><a href="https://taxation-customs.ec.europa.eu/taxation_en" class="ecl-link ecl-link--standalone ecl-link--no-visited ecl-site-header__language-link ecl-site-header__language-link--active" hreflang="en" ><span class="ecl-site-header__language-link-code">en</span><span class="ecl-site-header__language-link-label" lang="en">English</span></a></li><li class="ecl-site-header__language-item"><a href="https://taxation-customs.ec.europa.eu/taxation_fr" class="ecl-link ecl-link--standalone ecl-link--no-visited ecl-site-header__language-link" hreflang="fr" ><span class="ecl-site-header__language-link-code">fr</span><span class="ecl-site-header__language-link-label" lang="fr">français</span></a></li><li class="ecl-site-header__language-item"><a href="https://taxation-customs.ec.europa.eu/taxation_ga" class="ecl-link ecl-link--standalone ecl-link--no-visited ecl-site-header__language-link" hreflang="ga" ><span class="ecl-site-header__language-link-code">ga</span><span class="ecl-site-header__language-link-label" lang="ga">Gaeilge</span></a></li><li class="ecl-site-header__language-item"><a href="https://taxation-customs.ec.europa.eu/taxation_hr" class="ecl-link ecl-link--standalone ecl-link--no-visited ecl-site-header__language-link" hreflang="hr" ><span class="ecl-site-header__language-link-code">hr</span><span class="ecl-site-header__language-link-label" lang="hr">hrvatski</span></a></li><li class="ecl-site-header__language-item"><a href="https://taxation-customs.ec.europa.eu/taxation_it" class="ecl-link ecl-link--standalone ecl-link--no-visited ecl-site-header__language-link" hreflang="it" ><span class="ecl-site-header__language-link-code">it</span><span class="ecl-site-header__language-link-label" lang="it">italiano</span></a></li><li class="ecl-site-header__language-item"><a href="https://taxation-customs.ec.europa.eu/taxation_lv" class="ecl-link ecl-link--standalone ecl-link--no-visited ecl-site-header__language-link" hreflang="lv" ><span class="ecl-site-header__language-link-code">lv</span><span class="ecl-site-header__language-link-label" lang="lv">latviešu</span></a></li><li class="ecl-site-header__language-item"><a href="https://taxation-customs.ec.europa.eu/taxation_lt" class="ecl-link ecl-link--standalone ecl-link--no-visited ecl-site-header__language-link" hreflang="lt" ><span class="ecl-site-header__language-link-code">lt</span><span class="ecl-site-header__language-link-label" lang="lt">lietuvių</span></a></li><li class="ecl-site-header__language-item"><a href="https://taxation-customs.ec.europa.eu/taxation_hu" class="ecl-link ecl-link--standalone ecl-link--no-visited ecl-site-header__language-link" hreflang="hu" ><span class="ecl-site-header__language-link-code">hu</span><span class="ecl-site-header__language-link-label" lang="hu">magyar</span></a></li><li class="ecl-site-header__language-item"><a href="https://taxation-customs.ec.europa.eu/taxation_mt" class="ecl-link ecl-link--standalone ecl-link--no-visited ecl-site-header__language-link" hreflang="mt" ><span class="ecl-site-header__language-link-code">mt</span><span class="ecl-site-header__language-link-label" lang="mt">Malti</span></a></li><li class="ecl-site-header__language-item"><a href="https://taxation-customs.ec.europa.eu/taxation_nl" class="ecl-link ecl-link--standalone ecl-link--no-visited ecl-site-header__language-link" hreflang="nl" ><span class="ecl-site-header__language-link-code">nl</span><span class="ecl-site-header__language-link-label" lang="nl">Nederlands</span></a></li><li class="ecl-site-header__language-item"><a href="https://taxation-customs.ec.europa.eu/taxation_pl" class="ecl-link ecl-link--standalone ecl-link--no-visited ecl-site-header__language-link" hreflang="pl" ><span class="ecl-site-header__language-link-code">pl</span><span class="ecl-site-header__language-link-label" lang="pl">polski</span></a></li><li class="ecl-site-header__language-item"><a href="https://taxation-customs.ec.europa.eu/taxation_pt" class="ecl-link ecl-link--standalone ecl-link--no-visited ecl-site-header__language-link" hreflang="pt" ><span class="ecl-site-header__language-link-code">pt</span><span class="ecl-site-header__language-link-label" lang="pt">português</span></a></li><li class="ecl-site-header__language-item"><a href="https://taxation-customs.ec.europa.eu/taxation_ro" class="ecl-link ecl-link--standalone ecl-link--no-visited ecl-site-header__language-link" hreflang="ro" ><span class="ecl-site-header__language-link-code">ro</span><span class="ecl-site-header__language-link-label" lang="ro">română</span></a></li><li class="ecl-site-header__language-item"><a href="https://taxation-customs.ec.europa.eu/taxation_sk" class="ecl-link ecl-link--standalone ecl-link--no-visited ecl-site-header__language-link" hreflang="sk" ><span class="ecl-site-header__language-link-code">sk</span><span class="ecl-site-header__language-link-label" lang="sk">slovenčina</span></a></li><li class="ecl-site-header__language-item"><a href="https://taxation-customs.ec.europa.eu/taxation_sl" class="ecl-link ecl-link--standalone ecl-link--no-visited ecl-site-header__language-link" hreflang="sl" ><span class="ecl-site-header__language-link-code">sl</span><span class="ecl-site-header__language-link-label" lang="sl">slovenščina</span></a></li><li class="ecl-site-header__language-item"><a href="https://taxation-customs.ec.europa.eu/taxation_fi" class="ecl-link ecl-link--standalone ecl-link--no-visited ecl-site-header__language-link" hreflang="fi" ><span class="ecl-site-header__language-link-code">fi</span><span class="ecl-site-header__language-link-label" lang="fi">suomi</span></a></li><li class="ecl-site-header__language-item"><a href="https://taxation-customs.ec.europa.eu/taxation_sv" class="ecl-link ecl-link--standalone ecl-link--no-visited ecl-site-header__language-link" hreflang="sv" ><span class="ecl-site-header__language-link-code">sv</span><span class="ecl-site-header__language-link-label" lang="sv">svenska</span></a></li></ul></div><div class="ecl-site-header__language-category" data-ecl-language-list-non-eu><div class="ecl-site-header__language-category-title">Other languages</div><ul class="ecl-site-header__language-list"><li class="ecl-site-header__language-item"><a href="https://taxation-customs.ec.europa.eu/taxation_ar" class="ecl-link ecl-link--standalone ecl-link--no-visited ecl-site-header__language-link" lang="ar" hreflang="ar" ><span class="ecl-site-header__language-link-code">ar</span><span class="ecl-site-header__language-link-label">العربية</span></a></li><li class="ecl-site-header__language-item"><a href="https://taxation-customs.ec.europa.eu/taxation_ja" class="ecl-link ecl-link--standalone ecl-link--no-visited ecl-site-header__language-link" lang="ja" hreflang="ja" ><span class="ecl-site-header__language-link-code">ja</span><span class="ecl-site-header__language-link-label">日本語</span></a></li><li class="ecl-site-header__language-item"><a href="https://taxation-customs.ec.europa.eu/taxation_tr" class="ecl-link ecl-link--standalone ecl-link--no-visited ecl-site-header__language-link" lang="tr" hreflang="tr" ><span class="ecl-site-header__language-link-code">tr</span><span class="ecl-site-header__language-link-label">türkçe</span></a></li><li class="ecl-site-header__language-item"><a href="https://taxation-customs.ec.europa.eu/taxation_uk" class="ecl-link ecl-link--standalone ecl-link--no-visited ecl-site-header__language-link" lang="uk" hreflang="uk" ><span class="ecl-site-header__language-link-code">uk</span><span class="ecl-site-header__language-link-label">yкраїнська</span></a></li><li class="ecl-site-header__language-item"><a href="https://taxation-customs.ec.europa.eu/taxation_zh" class="ecl-link ecl-link--standalone ecl-link--no-visited ecl-site-header__language-link" lang="zh" hreflang="zh" ><span class="ecl-site-header__language-link-code">zh</span><span class="ecl-site-header__language-link-label">中文</span></a></li></ul></div></div></div></div> <div class="ecl-site-header__search-container" role="search"> <a class="ecl-button ecl-button--tertiary ecl-site-header__search-toggle" href="" data-ecl-search-toggle="true" aria-controls="oe-search-search-form" aria-expanded="false" ><svg class="ecl-icon ecl-icon--s ecl-site-header__icon" focusable="false" aria-hidden="true" role="img"><use xlink:href="/themes/contrib/oe_theme/dist/ec/images/icons/sprites/icons.svg#search"></use></svg>Search </a> <form class="ecl-search-form ecl-site-header__search" role="search" action="/taxation_en" method="post" id="oe-search-search-form" accept-charset="UTF-8" data-ecl-search-form ><div class="ecl-form-group"><label for="edit-keys" id="edit-keys-label" class="ecl-form-label ecl-search-form__label" >Search</label><input id="edit-keys" class="ecl-text-input ecl-text-input--m ecl-search-form__text-input form-search ecl-search-form__text-input" name="keys" type="search" ></div><button class="ecl-button ecl-button--ghost ecl-search-form__button ecl-search-form__button" type="submit" ><span class="ecl-button__container"><svg class="ecl-icon ecl-icon--xs ecl-button__icon" focusable="false" aria-hidden="true" data-ecl-icon><use xlink:href="/themes/contrib/oe_theme/dist/ec/images/icons/sprites/icons.svg#search"></use></svg><span class="ecl-button__label" data-ecl-label="true">Search</span></span></button><input data-drupal-selector="form-9z6ygfmu4abmurdk8qsxlflhsdlf4-f6onsxthhr-c8" type="hidden" name="form_build_id" value="form-9Z6YGFmu4ABmurdK8QSxLflHSDLf4_F6oNsXThhr-C8" /><input data-drupal-selector="edit-oe-search-search-form" type="hidden" name="form_id" value="oe_search_search_form" /></form> <script type="application/json">{"service":"search","results":"in","form":".ecl-search-form","lang":"en","key":"europa_default"}</script> </div> </div> </div> </div> </div> </div> </div> <div class="ecl-site-header__banner-top"> <div class="ecl-container"> <a href="https://commission.europa.eu/business-economy-euro_en" class="ecl-link ecl-link--standalone ecl-link--no-visited" data-header-class-link="true" data-header-class-link-label-en="Business, Economy, Euro">Business, Economy, Euro</a> </div> </div> <div class="ecl-site-header__banner"> <div class="ecl-container"> <div class="ecl-site-header__site-name">Taxation and Customs Union</div> </div> </div> <div id="block-ewcms-theme-horizontal-menu"> <nav class="ecl-menu" data-ecl-menu data-ecl-menu-max-lines="2" data-ecl-auto-init="Menu" data-ecl-menu-label-open="Menu" data-ecl-menu-label-close="Close" aria-expanded="false" role="navigation" aria-label="Site navigation" ><div class="ecl-menu__overlay"></div><div class="ecl-container ecl-menu__container"><button class="ecl-button ecl-button--tertiary ecl-menu__open ecl-button--icon-only" type="button" data-ecl-menu-open aria-expanded="false" ><span class="ecl-button__container"><svg class="ecl-icon ecl-icon--m ecl-button__icon" focusable="false" aria-hidden="true" data-ecl-icon><use xlink:href="/themes/contrib/oe_theme/dist/ec/images/icons/sprites/icons.svg#hamburger"></use></svg><svg class="ecl-icon ecl-icon--m ecl-button__icon" focusable="false" aria-hidden="true" data-ecl-icon><use xlink:href="/themes/contrib/oe_theme/dist/ec/images/icons/sprites/icons.svg#close"></use></svg><span class="ecl-button__label" data-ecl-label="true">Menu</span></span></button><section class="ecl-menu__inner" data-ecl-menu-inner aria-label="Menu"><header class="ecl-menu__inner-header"><button class="ecl-button ecl-button--ghost ecl-menu__close ecl-button--icon-only" type="submit" data-ecl-menu-close ><span class="ecl-button__container"><span class="ecl-button__label" data-ecl-label="true">Close</span><svg class="ecl-icon ecl-icon--m ecl-button__icon" focusable="false" aria-hidden="true" data-ecl-icon><use xlink:href="/themes/contrib/oe_theme/dist/ec/images/icons/sprites/icons.svg#close"></use></svg></span></button><div class="ecl-menu__title">Menu</div><button class="ecl-button ecl-button--ghost ecl-menu__back" type="submit" data-ecl-menu-back ><span class="ecl-button__container"><svg class="ecl-icon ecl-icon--xs ecl-icon--rotate-270 ecl-button__icon" focusable="false" aria-hidden="true" data-ecl-icon><use xlink:href="/themes/contrib/oe_theme/dist/ec/images/icons/sprites/icons.svg#corner-arrow"></use></svg><span class="ecl-button__label" data-ecl-label="true">Back</span></span></button></header><button class="ecl-button ecl-button--ghost ecl-menu__item ecl-menu__items-previous ecl-button--icon-only" type="button" data-ecl-menu-items-previous tabindex="-1" ><span class="ecl-button__container"><svg class="ecl-icon ecl-icon--s ecl-icon--rotate-270 ecl-button__icon" focusable="false" aria-hidden="true" data-ecl-icon><use xlink:href="/themes/contrib/oe_theme/dist/ec/images/icons/sprites/icons.svg#corner-arrow"></use></svg><span class="ecl-button__label" data-ecl-label="true">Previous items</span></span></button><button class="ecl-button ecl-button--ghost ecl-menu__item ecl-menu__items-next ecl-button--icon-only" type="button" data-ecl-menu-items-next tabindex="-1" ><span class="ecl-button__container"><svg class="ecl-icon ecl-icon--s ecl-icon--rotate-90 ecl-button__icon" focusable="false" aria-hidden="true" data-ecl-icon><use xlink:href="/themes/contrib/oe_theme/dist/ec/images/icons/sprites/icons.svg#corner-arrow"></use></svg><span class="ecl-button__label" data-ecl-label="true">Next items</span></span></button><ul class="ecl-menu__list" data-ecl-menu-list><li class="ecl-menu__item" data-ecl-menu-item id="ecl-menu-item-ecl-menu-1224439980-0"><a href="/index_en" class="ecl-link ecl-link--standalone ecl-menu__link" data-untranslated-label="Home" data-ecl-menu-link id="ecl-menu-item-ecl-menu-1224439980-0-link" >Home</a></li><li class="ecl-menu__item ecl-menu__item--current ecl-menu__item--has-children" data-ecl-menu-item data-ecl-has-children aria-haspopup aria-expanded="false" id="ecl-menu-item-ecl-menu-1224439980-1"><a href="/taxation_en" class="ecl-link ecl-link--standalone ecl-menu__link ecl-menu__link--current" data-untranslated-label="Taxation" data-ecl-menu-link id="ecl-menu-item-ecl-menu-1224439980-1-link" >Taxation</a><button class="ecl-button ecl-button--ghost ecl-menu__button-caret ecl-button--icon-only" type="button" data-ecl-menu-caret aria-label="Access item's children" aria-describedby="ecl-menu-item-ecl-menu-1224439980-1-link" aria-expanded="false" ><span class="ecl-button__container"><svg class="ecl-icon ecl-icon--xs ecl-icon--rotate-180 ecl-button__icon" focusable="false" aria-hidden="true" data-ecl-icon><use xlink:href="/themes/contrib/oe_theme/dist/ec/images/icons/sprites/icons.svg#corner-arrow"></use></svg></span></button><div class="ecl-menu__mega" data-ecl-menu-mega ><ul class="ecl-menu__sublist"><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/taxation/business-taxation_en" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="Business Taxation " >Business Taxation </a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/taxation/economic-analysis_en" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="Economic Analysis" >Economic Analysis</a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/taxation/excise-duties_en" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="Excise Duties" >Excise Duties</a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/taxation/vat_en" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="Value Added Tax (VAT) " >Value Added Tax (VAT) </a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/taxation/other-taxes_en" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="Other taxes" >Other taxes</a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/taxation/eu-training_en" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="EU Training" >EU Training</a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/taxation/tax-co-operation-and-control_en" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="Tax Co-operation and control" >Tax Co-operation and control</a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/taxation/personal-taxation_en" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="Personal taxation" >Personal taxation</a></li><li class="ecl-menu__subitem ecl-menu__see-all"><a href="/taxation_en" class="ecl-link ecl-link--standalone ecl-link--icon ecl-menu__sublink" ><span class="ecl-link__label">See all</span><svg class="ecl-icon ecl-icon--xs ecl-icon--rotate-180 ecl-link__icon" focusable="false" aria-hidden="true" ><use xlink:href="/themes/contrib/oe_theme/dist/ec/images/icons/sprites/icons.svg#arrow-left"></use></svg></a></li></ul></div></li><li class="ecl-menu__item ecl-menu__item--has-children" data-ecl-menu-item data-ecl-has-children aria-haspopup aria-expanded="false" id="ecl-menu-item-ecl-menu-1224439980-2"><a href="/customs-4_en" class="ecl-link ecl-link--standalone ecl-menu__link" data-untranslated-label="Customs" data-ecl-menu-link id="ecl-menu-item-ecl-menu-1224439980-2-link" >Customs</a><button class="ecl-button ecl-button--ghost ecl-menu__button-caret ecl-button--icon-only" type="button" data-ecl-menu-caret aria-label="Access item's children" aria-describedby="ecl-menu-item-ecl-menu-1224439980-2-link" aria-expanded="false" ><span class="ecl-button__container"><svg class="ecl-icon ecl-icon--xs ecl-icon--rotate-180 ecl-button__icon" focusable="false" aria-hidden="true" data-ecl-icon><use xlink:href="/themes/contrib/oe_theme/dist/ec/images/icons/sprites/icons.svg#corner-arrow"></use></svg></span></button><div class="ecl-menu__mega" data-ecl-menu-mega ><ul class="ecl-menu__sublist"><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/taxation/eu-training_en" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="EU Training" >EU Training</a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/customs-4/aeo-authorised-economic-operator_en" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="AEO (Authorised Economic Operator)" >AEO (Authorised Economic Operator)</a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/customs-4/prohibitions-and-restrictions_en" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="Prohibitions and Restrictions" >Prohibitions and Restrictions</a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/customs-4/customs-procedures-import-and-export_en" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="Customs Procedures for import and export" >Customs Procedures for import and export</a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/customs-4/calculation-customs-duties_en" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="Calculation of customs duties" >Calculation of customs duties</a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/customs-4/customs-controls_en" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="Customs controls" >Customs controls</a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/customs-4/customs-laboratories_en" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="Customs Laboratories" >Customs Laboratories</a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/customs-4/eu-customs-strategy_en" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="EU Customs strategy" >EU Customs strategy</a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/customs-4/union-customs-code_en" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="Union Customs code" >Union Customs code</a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/customs-4/customs-security_en" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="Customs security" >Customs security</a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/customs-4/customs-risk-management_en" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="Customs Risk Management" >Customs Risk Management</a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/customs-4/international-affairs_en" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="International affairs" >International affairs</a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="https://ec.europa.eu/taxation_customs/customs-4/union-customs-code/national-customs-administrations_en" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="National customs administrations" >National customs administrations</a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="https://taxation-customs.ec.europa.eu/eu-funding-customs-and-tax/customs-programme_en" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="Customs cooperation" >Customs cooperation</a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/customs-4/electronic-customs_en" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="Electronic customs" >Electronic customs</a></li><li class="ecl-menu__subitem ecl-menu__see-all"><a href="/customs-4_en" class="ecl-link ecl-link--standalone ecl-link--icon ecl-menu__sublink" ><span class="ecl-link__label">See all</span><svg class="ecl-icon ecl-icon--xs ecl-icon--rotate-180 ecl-link__icon" focusable="false" aria-hidden="true" ><use xlink:href="/themes/contrib/oe_theme/dist/ec/images/icons/sprites/icons.svg#arrow-left"></use></svg></a></li></ul></div></li><li class="ecl-menu__item" data-ecl-menu-item id="ecl-menu-item-ecl-menu-1224439980-3"><a href="/carbon-border-adjustment-mechanism_en" class="ecl-link ecl-link--standalone ecl-menu__link" data-untranslated-label="CBAM" data-ecl-menu-link id="ecl-menu-item-ecl-menu-1224439980-3-link" >CBAM</a></li><li class="ecl-menu__item ecl-menu__item--has-children" data-ecl-menu-item data-ecl-has-children aria-haspopup aria-expanded="false" id="ecl-menu-item-ecl-menu-1224439980-4"><a href="/online-services_en" class="ecl-link ecl-link--standalone ecl-menu__link" data-untranslated-label="Online services" data-ecl-menu-link id="ecl-menu-item-ecl-menu-1224439980-4-link" >Online services</a><button class="ecl-button ecl-button--ghost ecl-menu__button-caret ecl-button--icon-only" type="button" data-ecl-menu-caret aria-label="Access item's children" aria-describedby="ecl-menu-item-ecl-menu-1224439980-4-link" aria-expanded="false" ><span class="ecl-button__container"><svg class="ecl-icon ecl-icon--xs ecl-icon--rotate-180 ecl-button__icon" focusable="false" aria-hidden="true" data-ecl-icon><use xlink:href="/themes/contrib/oe_theme/dist/ec/images/icons/sprites/icons.svg#corner-arrow"></use></svg></span></button><div class="ecl-menu__mega" data-ecl-menu-mega ><ul class="ecl-menu__sublist"><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/online-services/online-services-and-databases-customs_en" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="Online services and databases for Customs" >Online services and databases for Customs</a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/online-services/online-services-and-databases-taxation_en" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="Online services and databases for Taxation" >Online services and databases for Taxation</a></li><li class="ecl-menu__subitem ecl-menu__see-all"><a href="/online-services_en" class="ecl-link ecl-link--standalone ecl-link--icon ecl-menu__sublink" ><span class="ecl-link__label">See all</span><svg class="ecl-icon ecl-icon--xs ecl-icon--rotate-180 ecl-link__icon" focusable="false" aria-hidden="true" ><use xlink:href="/themes/contrib/oe_theme/dist/ec/images/icons/sprites/icons.svg#arrow-left"></use></svg></a></li></ul></div></li><li class="ecl-menu__item" data-ecl-menu-item id="ecl-menu-item-ecl-menu-1224439980-5"><a href="/calls-tenders-grants-and-calls-expression-interest_en" class="ecl-link ecl-link--standalone ecl-menu__link" data-untranslated-label="Tenders and grants" data-ecl-menu-link id="ecl-menu-item-ecl-menu-1224439980-5-link" >Tenders and grants</a></li><li class="ecl-menu__item" data-ecl-menu-item id="ecl-menu-item-ecl-menu-1224439980-6"><a href="/news_en" class="ecl-link ecl-link--standalone ecl-menu__link" data-untranslated-label="News" data-ecl-menu-link id="ecl-menu-item-ecl-menu-1224439980-6-link" >News</a></li><li class="ecl-menu__item" data-ecl-menu-item id="ecl-menu-item-ecl-menu-1224439980-7"><a href="/events_en" class="ecl-link ecl-link--standalone ecl-menu__link" data-untranslated-label="Events" data-ecl-menu-link id="ecl-menu-item-ecl-menu-1224439980-7-link" >Events</a></li></ul></section></div></nav> </div> </header> <div class="ecl-u-mb-2xl" id="block-ewcms-theme-page-header"> <div class="ecl-page-header" ><div class="ecl-container"><nav class="ecl-breadcrumb ecl-page-header__breadcrumb" aria-label="You are here:" aria-label="" data-ecl-breadcrumb="true" ><ol class="ecl-breadcrumb__container"><li class="ecl-breadcrumb__segment" data-ecl-breadcrumb-item="static"><a href="https://taxation-customs.ec.europa.eu/index_en" class="ecl-link ecl-link--standalone ecl-link--no-visited ecl-breadcrumb__link" >Home</a><svg class="ecl-icon ecl-icon--fluid ecl-breadcrumb__icon" focusable="false" aria-hidden="true" role="presentation"><use xlink:href="/themes/contrib/oe_theme/dist/ec/images/icons/sprites/icons.svg#corner-arrow"></use></svg></li><li class="ecl-breadcrumb__segment ecl-breadcrumb__current-page" data-ecl-breadcrumb-item="static" aria-current="page">Taxation</li></ol></nav><div class="ecl-page-header__info"><h1 class="ecl-page-header__title"><span>Taxation</span></h1></div><div class="ecl-page-header__description-container"><p class="ecl-page-header__description">Links to all DG TAXUD webpages on taxation </p></div></div></div> </div> <main class="ecl-u-pb-xl" id="main-content" data-inpage-navigation-source-area="h2.ecl-u-type-heading-2, div.ecl-featured-item__heading"> <div class="ecl-container"> <div class="ecl-row"> <div class="ecl-col-s-12 ewcms-top-sidebar"> <div> <div data-drupal-messages-fallback class="hidden"></div> </div> </div> </div> <div class="ecl-row"> <div class="ecl-col-s-12"> <div id="block-ewcms-theme-main-page-content" data-inpage-navigation-source-area="h2, div.ecl-featured-item__heading" class="ecl-u-mb-l"> <article dir="ltr"> <div> <div class="ecl"><p>DG TAXUD implements EU tax policies in partnership with EU countries, businesses, third countries and international organisations. We work to ensure that taxation policies support the Union’s priorities and provide the revenues needed to fund European investment and growth.  </p><p>This page contains links to all DG TAXUD webpages on taxation. For information on the Customs Union and other topics, please consult the site menu above. </p></div> </div> </article> </div> </div> </div> <div class="ecl-row"> <div class="ecl-col-s-12"> <div id="block-ewcms-theme-navigation-block" class="ecl-u-mb-l"> <div class="navigation-lists-block"><div class="ecl-content-item-block"><div class="ecl-row"><div class="ecl-content-item-block__item contextual-region ecl-u-mb-l ecl-col-12 ecl-col-l-4 "><article class="ecl-navigation-list__item ecl-navigation-list__item--no-border" ><div class="ecl-content-block ecl-navigation-list__content-block" data-ecl-auto-init="ContentBlock" data-ecl-content-block ><div class="ecl-content-block__title"data-ecl-title-link><a href="/taxation/business-taxation_en" class="ecl-link ecl-link--standalone" data-untranslated-label="Business Taxation " data-level="1" >Business Taxation </a></div><div class="ecl-content-block__link-container"><ul class="ecl-content-block__link-list"><li class="ecl-content-block__link-item"><a href="/taxation/business-taxation/anti-tax-avoidance-directive_en" class="ecl-link ecl-link--standalone" data-untranslated-label="Anti-Tax Avoidance Directive" data-level="2" >Anti-Tax Avoidance Directive</a></li><li class="ecl-content-block__link-item"><a href="/taxation/business-taxation/business-europe-framework-income-taxation-befit_en" class="ecl-link ecl-link--standalone" data-untranslated-label="Business in Europe: Framework for Income Taxation (BEFIT)" data-level="2" >Business in Europe: Framework for Income Taxation (BEFIT)</a></li><li class="ecl-content-block__link-item"><a href="/taxation/business-taxation/debt-equity-bias-reduction-allowance-debra_en" class="ecl-link ecl-link--standalone" data-untranslated-label="Debt-Equity Bias Reduction Allowance (DEBRA)" data-level="2" >Debt-Equity Bias Reduction Allowance (DEBRA)</a></li><li class="ecl-content-block__link-item"><a href="/taxation/business-taxation/dispute-resolution-mechanism_en" class="ecl-link ecl-link--standalone" data-untranslated-label="Dispute Resolution Mechanism" data-level="2" >Dispute Resolution Mechanism</a></li><li class="ecl-content-block__link-item"><a href="/taxation/business-taxation/faster-initiative_en" class="ecl-link ecl-link--standalone" data-untranslated-label="FASTER Initiative " data-level="2" >FASTER Initiative </a></li><li class="ecl-content-block__link-item"><a href="/taxation/business-taxation/head-office-tax-system-smes-hot_en" class="ecl-link ecl-link--standalone" data-untranslated-label="Head Office Tax System for SMEs (HOT) " data-level="2" >Head Office Tax System for SMEs (HOT) </a></li><li class="ecl-content-block__link-item"><a href="/taxation/business-taxation/interest-royalty-directive_en" class="ecl-link ecl-link--standalone" data-untranslated-label="Interest & Royalty Directive " data-level="2" >Interest & Royalty Directive </a></li><li class="ecl-content-block__link-item"><a href="/taxation/business-taxation/merger-directive_en" class="ecl-link ecl-link--standalone" data-untranslated-label="Merger Directive" data-level="2" >Merger Directive</a></li><li class="ecl-content-block__link-item"><a href="/taxation/business-taxation/minimum-corporate-taxation_en" class="ecl-link ecl-link--standalone" data-untranslated-label="Minimum Corporate Taxation" data-level="2" >Minimum Corporate Taxation</a></li><li class="ecl-content-block__link-item"><a href="/taxation/business-taxation/parent-subsidiary-directive_en" class="ecl-link ecl-link--standalone" data-untranslated-label="Parent-Subsidiary Directive" data-level="2" >Parent-Subsidiary Directive</a></li><li class="ecl-content-block__link-item"><a href="/taxation/business-taxation/transfer-pricing-eu_en" class="ecl-link ecl-link--standalone" data-untranslated-label="Transfer Pricing in the EU " data-level="2" >Transfer Pricing in the EU </a></li><li class="ecl-content-block__link-item"><a href="/taxation/business-taxation/unshell-proposal_en" class="ecl-link ecl-link--standalone" data-untranslated-label="Unshell Proposal" data-level="2" >Unshell Proposal</a></li></ul></div></div></article></div><div class="ecl-content-item-block__item contextual-region ecl-u-mb-l ecl-col-12 ecl-col-l-4 "><article class="ecl-navigation-list__item ecl-navigation-list__item--no-border" ><div class="ecl-content-block ecl-navigation-list__content-block" data-ecl-auto-init="ContentBlock" data-ecl-content-block ><div class="ecl-content-block__title"data-ecl-title-link><a href="/taxation/economic-analysis_en" class="ecl-link ecl-link--standalone" data-untranslated-label="Economic Analysis" data-level="1" >Economic Analysis</a></div><div class="ecl-content-block__link-container"><ul class="ecl-content-block__link-list"><li class="ecl-content-block__link-item"><a href="/taxation/economic-analysis/annual-report-taxation_en" class="ecl-link ecl-link--standalone" data-untranslated-label="Annual Report on Taxation" data-level="2" >Annual Report on Taxation</a></li><li class="ecl-content-block__link-item"><a href="/taxation/economic-analysis/european-semester_en" class="ecl-link ecl-link--standalone" data-untranslated-label="European Semester " data-level="2" >European Semester </a></li><li class="ecl-content-block__link-item"><a href="/taxation/economic-analysis/reports-studies_en" class="ecl-link ecl-link--standalone" data-untranslated-label="Reports & Studies" data-level="2" >Reports & Studies</a></li><li class="ecl-content-block__link-item"><a href="/taxation/economic-analysis/tax-reforms-eu_en" class="ecl-link ecl-link--standalone" data-untranslated-label="Tax reforms in the EU" data-level="2" >Tax reforms in the EU</a></li><li class="ecl-content-block__link-item"><a href="/taxation/economic-analysis/reports-studies-archive_en" class="ecl-link ecl-link--standalone" data-untranslated-label="Reports Studies Archive " data-level="2" >Reports Studies Archive </a></li><li class="ecl-content-block__link-item"><a href="/taxation/economic-analysis/taxation-papers_en" class="ecl-link ecl-link--standalone" data-untranslated-label="Taxation Papers" data-level="2" >Taxation Papers</a></li><li class="ecl-content-block__link-item"><a href="/taxation/economic-analysis/data-taxation-trends_en" class="ecl-link ecl-link--standalone" data-untranslated-label="Data on Taxation Trends" data-level="2" >Data on Taxation Trends</a></li></ul></div></div></article></div><div class="ecl-content-item-block__item contextual-region ecl-u-mb-l ecl-col-12 ecl-col-l-4 "><article class="ecl-navigation-list__item ecl-navigation-list__item--no-border" ><div class="ecl-content-block ecl-navigation-list__content-block" data-ecl-auto-init="ContentBlock" data-ecl-content-block ><div class="ecl-content-block__title"data-ecl-title-link><a href="/taxation/excise-duties_en" class="ecl-link ecl-link--standalone" data-untranslated-label="Excise Duties" data-level="1" >Excise Duties</a></div><div class="ecl-content-block__link-container"><ul class="ecl-content-block__link-list"><li class="ecl-content-block__link-item"><a href="/taxation/excise-duties/common-excise-duty-provisions_en" class="ecl-link ecl-link--standalone" data-untranslated-label="Common Excise Duty Provisions" data-level="2" >Common Excise Duty Provisions</a></li><li class="ecl-content-block__link-item"><a href="/taxation/excise-duties/excise-duties-alcohol_en" class="ecl-link ecl-link--standalone" data-untranslated-label="Excise Duties on Alcohol" data-level="2" >Excise Duties on Alcohol</a></li><li class="ecl-content-block__link-item"><a href="/taxation/excise-duties/excise-duties-energy_en" class="ecl-link ecl-link--standalone" data-untranslated-label="Excise Duties on Energy" data-level="2" >Excise Duties on Energy</a></li><li class="ecl-content-block__link-item"><a href="/taxation/excise-duties/excise-duties-tobacco_en" class="ecl-link ecl-link--standalone" data-untranslated-label="Excise Duties on Tobacco" data-level="2" >Excise Duties on Tobacco</a></li><li class="ecl-content-block__link-item"><a href="/taxation/excise-duties/emcs_en" class="ecl-link ecl-link--standalone" data-untranslated-label="Excise Movement and Control System (EMCS)" data-level="2" >Excise Movement and Control System (EMCS)</a></li><li class="ecl-content-block__link-item"><a href="/taxation/excise-duties/review-energy-taxation-directive-proposal_en" class="ecl-link ecl-link--standalone" data-untranslated-label="Review of the Energy Taxation Directive (proposal) " data-level="2" >Review of the Energy Taxation Directive (proposal) </a></li></ul></div></div></article></div><div class="ecl-content-item-block__item contextual-region ecl-u-mb-l ecl-col-12 ecl-col-l-4 "><article class="ecl-navigation-list__item ecl-navigation-list__item--no-border" ><div class="ecl-content-block ecl-navigation-list__content-block" data-ecl-auto-init="ContentBlock" data-ecl-content-block ><div class="ecl-content-block__title"data-ecl-title-link><a href="/taxation/vat_en" class="ecl-link ecl-link--standalone" data-untranslated-label="Value Added Tax (VAT) " data-level="1" >Value Added Tax (VAT) </a></div><div class="ecl-content-block__link-container"><ul class="ecl-content-block__link-list"><li class="ecl-content-block__link-item"><a href="/taxation/vat/fight-against-vat-fraud_en" class="ecl-link ecl-link--standalone" data-untranslated-label="Fight against VAT fraud " data-level="2" >Fight against VAT fraud </a></li><li class="ecl-content-block__link-item"><a href="/taxation/vat/how-does-vat-work_en" class="ecl-link ecl-link--standalone" data-untranslated-label="How does VAT work? " data-level="2" >How does VAT work? </a></li><li class="ecl-content-block__link-item"><a href="/taxation/vat/vat-fora_en" class="ecl-link ecl-link--standalone" data-untranslated-label="VAT Fora " data-level="2" >VAT Fora </a></li><li class="ecl-content-block__link-item"><a href="/taxation/vat/vat-special-schemes_en" class="ecl-link ecl-link--standalone" data-untranslated-label="VAT Special Schemes " data-level="2" >VAT Special Schemes </a></li><li class="ecl-content-block__link-item"><a href="/taxation/vat/vat-and-administrative-cooperation_en" class="ecl-link ecl-link--standalone" data-untranslated-label="VAT and Administrative Cooperation " data-level="2" >VAT and Administrative Cooperation </a></li><li class="ecl-content-block__link-item"><a href="/taxation/vat/vat-businesses_en" class="ecl-link ecl-link--standalone" data-untranslated-label="VAT for businesses " data-level="2" >VAT for businesses </a></li><li class="ecl-content-block__link-item"><a href="/taxation/vat/vat-digital-age-vida_en" class="ecl-link ecl-link--standalone" data-untranslated-label="VAT in the Digital Age (ViDA) " data-level="2" >VAT in the Digital Age (ViDA) </a></li><li class="ecl-content-block__link-item"><a href="/taxation/vat/vat-directive_en" class="ecl-link ecl-link--standalone" data-untranslated-label="Value Added Tax (VAT) Directive" data-level="2" >Value Added Tax (VAT) Directive</a></li><li class="ecl-content-block__link-item"><a href="/taxation/vat/national-tax-administrations_en" class="ecl-link ecl-link--standalone" data-untranslated-label="National tax administrations" data-level="2" >National tax administrations</a></li><li class="ecl-content-block__link-item"><a href="/taxation/vat/commission-guidelines-vat_en" class="ecl-link ecl-link--standalone" data-untranslated-label="Commission guidelines on VAT" data-level="2" >Commission guidelines on VAT</a></li><li class="ecl-content-block__link-item"><a href="/taxation/vat/vat-reports-published_en" class="ecl-link ecl-link--standalone" data-untranslated-label="VAT reports published" data-level="2" >VAT reports published</a></li></ul></div></div></article></div><div class="ecl-content-item-block__item contextual-region ecl-u-mb-l ecl-col-12 ecl-col-l-4 "><article class="ecl-navigation-list__item ecl-navigation-list__item--no-border" ><div class="ecl-content-block ecl-navigation-list__content-block" data-ecl-auto-init="ContentBlock" data-ecl-content-block ><div class="ecl-content-block__title"data-ecl-title-link><a href="/taxation/other-taxes_en" class="ecl-link ecl-link--standalone" data-untranslated-label="Other taxes" data-level="1" >Other taxes</a></div><div class="ecl-content-block__description">Miscellaneous taxes including savings taxation, financial sector taxation, taxes in the Canary Islands and more</div></div></article></div><div class="ecl-content-item-block__item contextual-region ecl-u-mb-l ecl-col-12 ecl-col-l-4 "><article class="ecl-navigation-list__item ecl-navigation-list__item--no-border" ><div class="ecl-content-block ecl-navigation-list__content-block" data-ecl-auto-init="ContentBlock" data-ecl-content-block ><div class="ecl-content-block__title"data-ecl-title-link><a href="/taxation/eu-training_en" class="ecl-link ecl-link--standalone" data-untranslated-label="EU Training" data-level="1" >EU Training</a></div><div class="ecl-content-block__link-container"><ul class="ecl-content-block__link-list"><li class="ecl-content-block__link-item"><a href="/taxation/eu-training/custcompeu_en" class="ecl-link ecl-link--standalone" data-untranslated-label="CustCompEU" data-level="2" >CustCompEU</a></li><li class="ecl-content-block__link-item"><a href="/taxation/eu-training/eu-customs-certificate-recognition_en" class="ecl-link ecl-link--standalone" data-untranslated-label="EU Customs Certificate of Recognition" data-level="2" >EU Customs Certificate of Recognition</a></li><li class="ecl-content-block__link-item"><a href="/taxation/eu-training/taxcompeu_en" class="ecl-link ecl-link--standalone" data-untranslated-label="TaxCompEU" data-level="2" >TaxCompEU</a></li><li class="ecl-content-block__link-item"><a href="/taxation/eu-training/elearning-courses-and-ebooks_en" class="ecl-link ecl-link--standalone" data-untranslated-label="eLearning courses and eBooks" data-level="2" >eLearning courses and eBooks</a></li><li class="ecl-content-block__link-item"><a href="https://europa.eu/taxedu/" class="ecl-link ecl-link--standalone" data-untranslated-label="TAXEDU" data-level="2" >TAXEDU</a></li><li class="ecl-content-block__link-item"><a href="/taxation/eu-training/customs-blueprints_en" class="ecl-link ecl-link--standalone" data-untranslated-label="Customs blueprints" data-level="2" >Customs blueprints</a></li></ul></div></div></article></div><div class="ecl-content-item-block__item contextual-region ecl-u-mb-l ecl-col-12 ecl-col-l-4 "><article class="ecl-navigation-list__item ecl-navigation-list__item--no-border" ><div class="ecl-content-block ecl-navigation-list__content-block" data-ecl-auto-init="ContentBlock" data-ecl-content-block ><div class="ecl-content-block__title"data-ecl-title-link><a href="/taxation/common-eu-list-third-country-jurisdictions-tax-purposes_en" class="ecl-link ecl-link--standalone" data-untranslated-label="Common EU list of third country jurisdictions for tax purposes" data-level="1" >Common EU list of third country jurisdictions for tax purposes</a></div><div class="ecl-content-block__description">Third-country jurisdictions that are non-cooperative in fair taxation</div></div></article></div><div class="ecl-content-item-block__item contextual-region ecl-u-mb-l ecl-col-12 ecl-col-l-4 last-item-column"><article class="ecl-navigation-list__item ecl-navigation-list__item--no-border" ><div class="ecl-content-block ecl-navigation-list__content-block" data-ecl-auto-init="ContentBlock" data-ecl-content-block ><div class="ecl-content-block__title"data-ecl-title-link><a href="/taxation/tax-consultations_en" class="ecl-link ecl-link--standalone" data-untranslated-label="Tax consultations" data-level="1" >Tax consultations</a></div><div class="ecl-content-block__description">Database of current and past open dialogues for Interactive Policy Making in tax</div></div></article></div><div class="ecl-content-item-block__item contextual-region ecl-u-mb-l ecl-col-12 ecl-col-l-4 last-item-column"><article class="ecl-navigation-list__item ecl-navigation-list__item--no-border" ><div class="ecl-content-block ecl-navigation-list__content-block" data-ecl-auto-init="ContentBlock" data-ecl-content-block ><div class="ecl-content-block__title"data-ecl-title-link><a href="/taxation/tax-co-operation-and-control_en" class="ecl-link ecl-link--standalone" data-untranslated-label="Tax Co-operation and control" data-level="1" >Tax Co-operation and control</a></div><div class="ecl-content-block__link-container"><ul class="ecl-content-block__link-list"><li class="ecl-content-block__link-item"><a href="/taxation/tax-co-operation-and-control/administrative-co-operation-and-mutual-assistance_en" class="ecl-link ecl-link--standalone" data-untranslated-label="Administrative Co-operation and Mutual assistance" data-level="2" >Administrative Co-operation and Mutual assistance</a></li><li class="ecl-content-block__link-item"><a href="/taxation/tax-co-operation-and-control/tadeus_en" class="ecl-link ecl-link--standalone" data-untranslated-label="Tax Administration EU Summit (TADEUS)" data-level="2" >Tax Administration EU Summit (TADEUS)</a></li></ul></div></div></article></div><div class="ecl-content-item-block__item contextual-region ecl-u-mb-l ecl-col-12 ecl-col-l-4 last-item-column last-item"><article class="ecl-navigation-list__item ecl-navigation-list__item--no-border" ><div class="ecl-content-block ecl-navigation-list__content-block" data-ecl-auto-init="ContentBlock" data-ecl-content-block ><div class="ecl-content-block__title"data-ecl-title-link><a href="/taxation/personal-taxation_en" class="ecl-link ecl-link--standalone" data-untranslated-label="Personal taxation" data-level="1" >Personal taxation</a></div><div class="ecl-content-block__description">Information on EU policies on personal taxation. For practical information on personal taxes, please visit YourEurope website</div></div></article></div></div></div></div> </div> <div> <div id="block-ewcms-theme-socialshare"> <div class="ecl-social-media-share"> <p class="ecl-social-media-share__description"> Share this page </p> <script type="application/json">{"service":"share","version":"2.0","networks":["twitter","facebook","linkedin","email","more"],"display":"icons","stats":true,"selection":true}</script> </div> </div> </div> </div> </div> </div> </main> <footer class="ecl-site-footer" data-logo-area-label-en="Home - European Commission" ><div class="ecl-container ecl-site-footer__container"><div class="ecl-site-footer__row"><div class="ecl-site-footer__column"><div class="ecl-site-footer__section ecl-site-footer__section--site-info"><div class="ecl-site-footer__title"><a href="https://taxation-customs.ec.europa.eu/index_en" class="ecl-link ecl-link--standalone ecl-site-footer__title-link" >Taxation and Customs Union</a></div><div class="ecl-site-footer__description">This site is managed by:<br />Directorate-General for Taxation and Customs Union</div><ul class="ecl-site-footer__list"><li class="ecl-site-footer__list-item"><a href="https://taxation-customs.ec.europa.eu/accessibility-statement_en" class="ecl-link ecl-link--standalone ecl-link--inverted ecl-site-footer__link" data-is-accessibility-link="true" >Accessibility</a></li></ul></div></div><div class="ecl-site-footer__column"><div class="ecl-site-footer__section"><div class="ecl-site-footer__title">Contact us</div><ul class="ecl-site-footer__list"><li class="ecl-site-footer__list-item"><a href="/contact-us_en" class="ecl-link ecl-link--standalone ecl-link--inverted ecl-site-footer__link" data-section-label-untranslated="Contact us" data-footer-link-label="Contact us" >Contact us</a></li></ul></div><div class="ecl-site-footer__section"><div class="ecl-site-footer__title">Follow us</div><ul class="ecl-site-footer__list ecl-site-footer__list--inline"><li class="ecl-site-footer__list-item"><a href="https://twitter.com/EU_Taxud" class="ecl-link ecl-link--standalone ecl-link--inverted ecl-link--icon ecl-site-footer__link" data-section-label-untranslated="Follow us" data-footer-link-label="X" ><svg class="ecl-icon ecl-icon--m ecl-link__icon" focusable="false" aria-hidden="true" ><use xlink:href="/themes/contrib/oe_theme/dist/ec/images/icons-social-media/sprites/icons-social-media.svg#twitter-negative"></use></svg><span class="ecl-link__label">X</span></a></li><li class="ecl-site-footer__list-item"><a href="https://www.linkedin.com/showcase/eu-economy-finance/" class="ecl-link ecl-link--standalone ecl-link--inverted ecl-link--icon ecl-site-footer__link" data-section-label-untranslated="Follow us" data-footer-link-label="LinkedIn" ><svg class="ecl-icon ecl-icon--m ecl-link__icon" focusable="false" aria-hidden="true" ><use xlink:href="/themes/contrib/oe_theme/dist/ec/images/icons-social-media/sprites/icons-social-media.svg#linkedin-negative"></use></svg><span class="ecl-link__label">LinkedIn</span></a></li><li class="ecl-site-footer__list-item"><a href="https://www.youtube.com/EUTaxud" class="ecl-link ecl-link--standalone ecl-link--inverted ecl-link--icon ecl-site-footer__link" data-section-label-untranslated="Follow us" data-footer-link-label="YouTube" ><svg class="ecl-icon ecl-icon--m ecl-link__icon" focusable="false" aria-hidden="true" ><use xlink:href="/themes/contrib/oe_theme/dist/ec/images/icons-social-media/sprites/icons-social-media.svg#youtube-negative"></use></svg><span class="ecl-link__label">YouTube</span></a></li></ul></div></div><div class="ecl-site-footer__column"><div class="ecl-site-footer__section"><div class="ecl-site-footer__title">About us</div><ul class="ecl-site-footer__list"><li class="ecl-site-footer__list-item"><a href="/glossary_en" class="ecl-link ecl-link--standalone ecl-link--inverted ecl-site-footer__link" data-section-label-untranslated="About us" data-footer-link-label="Glossary" >Glossary</a></li><li class="ecl-site-footer__list-item"><a href="https://commission.europa.eu/about-european-commission/departments-and-executive-agencies/taxation-and-customs-union" class="ecl-link ecl-link--standalone ecl-link--inverted ecl-site-footer__link" data-section-label-untranslated="About us" data-footer-link-label="Our department" >Our department</a></li><li class="ecl-site-footer__list-item"><a href="https://ec.europa.eu/newsroom/taxud/user-subscriptions/362/create" class="ecl-link ecl-link--standalone ecl-link--inverted ecl-site-footer__link" data-section-label-untranslated="About us" data-footer-link-label="Newsletter" >Newsletter</a></li></ul></div><div class="ecl-site-footer__section"><div class="ecl-site-footer__title">Related sites</div><ul class="ecl-site-footer__list"><li class="ecl-site-footer__list-item"><a href="https://vat-one-stop-shop.ec.europa.eu/index_en" class="ecl-link ecl-link--standalone ecl-link--inverted ecl-site-footer__link" data-section-label-untranslated="Related sites" data-footer-link-label="VAT e-Commerce - One Stop Shop" >VAT e-Commerce - One Stop Shop</a></li><li class="ecl-site-footer__list-item"><a href="https://sme-vat-rules.ec.europa.eu/index_en" class="ecl-link ecl-link--standalone ecl-link--inverted ecl-site-footer__link" data-section-label-untranslated="Related sites" data-footer-link-label="VAT rules for small enterprises – SME scheme" >VAT rules for small enterprises – SME scheme</a></li><li class="ecl-site-footer__list-item"><a href="https://ec.europa.eu/info/law/better-regulation/have-your-say_en" class="ecl-link ecl-link--standalone ecl-link--inverted ecl-site-footer__link" data-section-label-untranslated="Related sites" data-footer-link-label="Have your say" >Have your say</a></li></ul></div></div></div><div class="ecl-site-footer__row"><div class="ecl-site-footer__column"><div class="ecl-site-footer__section ecl-footer-class-links"><div class="ecl-site-footer__description">More information on:</div><ul class="ecl-site-footer__list"><li class="ecl-site-footer__list-item"><a href="https://commission.europa.eu/business-economy-euro_en" class="ecl-link ecl-link--standalone ecl-link--inverted ecl-site-footer__link" data-footer-class-link-en="Business, Economy, Euro" >Business, Economy, Euro</a></li></ul></div></div></div><div class="ecl-site-footer__row"><div class="ecl-site-footer__column"><div class="ecl-site-footer__section"><a href="https://commission.europa.eu/index_en" class="ecl-link ecl-link--standalone ecl-site-footer__logo-link" ><picture class="ecl-picture ecl-site-footer__picture" title="European Commission" ><source srcset="/themes/contrib/oe_theme/dist/ec/images/logo/negative/logo-ec--en.svg" media="(min-width: 996px)" ><img class="ecl-site-footer__logo-image" src="/themes/contrib/oe_theme/dist/ec/images/logo/negative/logo-ec--en.svg" alt="European Commission logo" ></picture></a></div></div><div class="ecl-site-footer__column"><div class="ecl-site-footer__section"><ul class="ecl-site-footer__list"><li class="ecl-site-footer__list-item"><a href="https://commission.europa.eu/about-european-commission/contact_en" class="ecl-link ecl-link--standalone ecl-link--inverted ecl-site-footer__link" data-section-label-untranslated="service_navigation" data-footer-link-label="Contact the European Commission" >Contact the European Commission</a></li><li class="ecl-site-footer__list-item"><a href="https://european-union.europa.eu/contact-eu/social-media-channels_en#/search?page=0&institutions=european_commission" class="ecl-link ecl-link--standalone ecl-link--inverted ecl-site-footer__link" data-section-label-untranslated="service_navigation" data-footer-link-label="Follow the European Commission on social media" >Follow the European Commission on social media</a></li><li class="ecl-site-footer__list-item"><a href="https://commission.europa.eu/resources-partners_en" class="ecl-link ecl-link--standalone ecl-link--inverted ecl-site-footer__link" data-section-label-untranslated="service_navigation" data-footer-link-label="Resources for partners" >Resources for partners</a></li><li class="ecl-site-footer__list-item"><a href="https://commission.europa.eu/legal-notice/vulnerability-disclosure-policy_en" class="ecl-link ecl-link--standalone ecl-link--inverted ecl-site-footer__link" data-section-label-untranslated="service_navigation" data-footer-link-label="Report an IT vulnerability" >Report an IT vulnerability</a></li></ul></div></div><div class="ecl-site-footer__column"><div class="ecl-site-footer__section"><ul class="ecl-site-footer__list"><li class="ecl-site-footer__list-item"><a href="https://commission.europa.eu/languages-our-websites_en" class="ecl-link ecl-link--standalone ecl-link--inverted ecl-site-footer__link" data-section-label-untranslated="legal_navigation" data-footer-link-label="Languages on our websites" >Languages on our websites</a></li><li class="ecl-site-footer__list-item"><a href="https://commission.europa.eu/cookies_en" class="ecl-link ecl-link--standalone ecl-link--inverted ecl-site-footer__link" data-section-label-untranslated="legal_navigation" data-footer-link-label="Cookies" >Cookies</a></li><li class="ecl-site-footer__list-item"><a href="https://commission.europa.eu/privacy-policy_en" class="ecl-link ecl-link--standalone ecl-link--inverted ecl-site-footer__link" data-section-label-untranslated="legal_navigation" data-footer-link-label="Privacy policy" >Privacy policy</a></li><li class="ecl-site-footer__list-item"><a href="https://commission.europa.eu/legal-notice_en" class="ecl-link ecl-link--standalone ecl-link--inverted ecl-site-footer__link" data-section-label-untranslated="legal_navigation" data-footer-link-label="Legal notice" >Legal notice</a></li></ul></div></div></div></div></footer> </div> <script type="application/json">{"utility":"piwik","siteID":"335","sitePath":["taxation-customs.ec.europa.eu"],"instance":"ec.europa.eu","dimensions":[{"id":3,"value":"Page"},{"id":4,"value":"tax-system"},{"id":5,"value":"Directorate-General-for-Taxation-and-Customs-Union"},{"id":6,"value":"Taxation"},{"id":7,"value":"7da0b5e4-361a-41cf-8f7d-77c60e682b8e"},{"id":8,"value":"EC - STANDARDISED"},{"id":9,"value":"fiscal-policy tax-system"}]}</script> <script type="application/json">{"utility":"cck"}</script> <script type="application/json">{"service":"laco","include":"#block-ewcms-theme-main-page-content .ecl","coverage":{"document":"any","page":"any"},"icon":"all","exclude":".nolaco, .ecl-file, .ecl-content-item__title","ignore":["filename=([A-Za-z0-9\\-\\_]+)_([A-Za-z]{2}).pdf"]}</script> <script type="application/json" data-drupal-selector="drupal-settings-json">{"path":{"baseUrl":"\/","pathPrefix":"","currentPath":"node\/793","currentPathIsAdmin":false,"isFront":false,"currentLanguage":"en","urlSuffixes":["bg","cs","da","de","et","el","en","es","fr","ga","hr","it","lv","lt","hu","mt","nl","pl","pt","ro","sk","sl","fi","sv","tr","ar","ca","is","no","uk","ru","zh","lb","sw","he","ja"]},"pluralDelimiter":"\u0003","suppressDeprecationErrors":true,"ajaxTrustedUrl":{"form_action_p_pvdeGsVG5zNF_XLGPTvYSKCf43t8qZYSwcfZl2uzM":true},"user":{"uid":0,"permissionsHash":"265a0259820fec8572b5305f6cfceedb77e08c98a72f42fc099ba84537cdb7cb"}}</script> <script src="/sites/default/files/js/js_Fy2fsz4Kygrr8V_l6ci5eYZ9YHUBFymJ4Lwj30Icl6I.js?scope=footer&delta=0&language=en&theme=ewcms_theme&include=eJxVjVEKg0AMRC_U1iOFuA66kE0kyWq9faUopX8zvOGNgXaMaSYxTN5Xltfdn9HYU4wn-MNAuaBhKNZWU2iS1NHZD0L5UbwTriwU2_zAXlrc4Jv5REfWEhdrXbJK1bmzXJPGZal6-pw1hLOaktp5tuFfWCi6bzg-k5hN8w"></script> <script src="https://webtools.europa.eu/load.js" defer></script> <script src="/sites/default/files/js/js_w9WKcJKiPe5m_At1SvDzdWguYUe96Zmmfejh3bQld6I.js?scope=footer&delta=2&language=en&theme=ewcms_theme&include=eJxVjVEKg0AMRC_U1iOFuA66kE0kyWq9faUopX8zvOGNgXaMaSYxTN5Xltfdn9HYU4wn-MNAuaBhKNZWU2iS1NHZD0L5UbwTriwU2_zAXlrc4Jv5REfWEhdrXbJK1bmzXJPGZal6-pw1hLOaktp5tuFfWCi6bzg-k5hN8w"></script> <script src="https://ec.europa.eu/wel/surveys/wr_survey01/wr_survey.js" defer></script> </body> </html>