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 563 proposals for legislative or other legal instruments of this Directorate-General in negotiations with the Council and the European Parliament.
Date Title
26.02.2025  Amendment of Regulation (EU) 2023/956 as regards simplifying and strengthening the carbon border adjustment mechanism.
Regulation com(2025)87
 
28.01.2025  Negotiation of bilateral arrangements or agreements between EU Member States and the United Kingdom, relating to administrative cooperation in the field of VAT or ...
Report com(2025)16
 
28.10.2024  Implementation report on the review of the DRM Directive.
Report com(2024)494
 
16.10.2024  Report pursuant to Regulation 2019/880 on the introduction and the import of cultural goods (28 June 2023 - 29 June 2024).
Report com(2024)458
 
19.09.2024  EU position in the Trade Committee of the Trade Agreement with Colombia, Peru and Ecuador, of the other part, regarding modifications to Appendixes 2, 2A and 5 to Annex ...
com(2024)412
 

2.

Legislation currently being implemented

There are 551 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
13.03.2025  Authorisation of Italy to apply, in determined geographical areas, reduced rates of taxation on gas oil and liquid petroleum gas used for heating purposes in accordance ...
com(2025)103
 
13.03.2025  Authorisation of Slovakia to derogate from point (a) of Article 26(1) and Articles 168 and 168a of the VAT Directive.
com(2025)104
 
21.02.2025  Authorisation of France to apply a reduced rate of taxation to unleaded petrol used as motor fuel and consumed in Corsican departments in accordance with Article 19 of ...
com(2025)55
 
04.02.2025  Authorisation of Estonia to derogate from Article 26(1), point (a), and Articles 168 and 168a of the VAT Directive.
com(2025)29
 
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
 

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
 
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
 
01.03.2022  EU position in the EU-CTC Joint Committee established by the Convention of 20 May 1987 on a common transit procedure as regards amendments to that Convention.
Decision com(2022)70