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 582 proposals for legislative or other legal instruments of this Directorate-General in negotiations with the Council and the European Parliament.
Date Title
17.07.2025  Signing of the Amending Protocol to the Agreement with Liechtenstein on the automatic exchange of financial account information to improve international tax compliance.
com(2025)396
 
17.07.2025  Conclusion of the Amending Protocol to the Agreement with Liechtenstein on the automatic exchange of financial account information to improve international tax ...
com(2025)397
 
17.07.2025  Conclusion of the Amending Protocol to the Agreement with San Marino on the automatic exchange of financial account information to improve international tax compliance.
com(2025)398
 
17.07.2025  Signing of the Amending Protocol to the Agreement with San Marino on the automatic exchange of financial account information to improve international tax compliance.
com(2025)399
 
17.07.2025  Signing of the Amending Protocol to the Agreement with Monaco on the exchange of financial account information to improve international tax compliance in accordance with ...
com(2025)405
 

2.

Legislation currently being implemented

There are 554 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
16.05.2025  EU position in the World Customs Organization Council in relation to a WCO Article 16 Recommendation amending the Harmonised System.
Decision com(2025)235
 
15.05.2025  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(2025)240
 
15.05.2025  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(2025)244
 
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
 

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
 
17.05.2023  Amending Directive 2006/112/EC on VAT rules relating to taxable persons who facilitate distance sales of imported goods and related special schemes regarding third ...
Directive com(2023)262
 
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