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
 

1.

Legislative proposals in negotiation

There are 526 proposals for legislative or other legal instruments of this Directorate-General in negotiations with the Council and the European Parliament.
Date Title
03.03.2021  Dock dues scheme in the French outermost regions.
com(2021)95
 
02.03.2021  Communication to the EP concerning the Council's position on a Regulation establishing the 'Customs' programme for cooperation in the field of customs.
com(2021)99
 
11.02.2021  Authorisation of the United Kingdom in respect of Northern Ireland to derogate from Articles 16 and 168 of the VAT Directive.
Directive com(2021)53
 
26.01.2021  Amendment of Council Regulation (EU) No 389/2012 on administrative cooperation in the field of excise duties as regards the content of electronic registers.
Regulation com(2021)28
 
22.01.2021  EU position in the Administrative Committee for the Customs Convention on the international transport of goods under cover of TIR Carnets as regards amending the ...
Decision com(2021)24
 

2.

Legislation currently being implemented

There are 520 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
21.01.2021  Authorisation of the Netherlands to apply a reduced rate of taxation to electricity supplied to electric vehicles in accordance with Art. 19 of Directive 2003/96.
Directive com(2021)23
 
20.01.2021  Amendment of Implementing Decision (EU) 2017/563 authorising Estonia to derogate from Article 287 of the VAT Directive.
Directive com(2021)14
 
17.12.2020  Authorisation of Lithuania to derogate from Article 287 of Directive 2006/112EC on the common system of VAT.
Directive com(2020)812
 
18.11.2020  Amendment of Regulation (EU) No 1387/2013 suspending the autonomous Common Customs Tariff duties on certain agricultural and industrial products.
Regulation com(2020)737
 
17.11.2020  Authorisation of the Netherlands to derogate from Articles 168 and 168a of the VAT Directive.
Directive com(2020)728
 

3.

Legislation in force

There are at least 1550 laws or other legal instruments in force that have been previously proposed by this Directorate-General.
Date Title
07.07.2020  EU position as regards the amendment of certain provisions of Protocol II concerning the definition of 'originating products' and methods of administrative cooperation.
Decision com(2020)295
 
08.08.2017  EU position as regards the proposal to amend the Customs Convention on the international transport of goods under cover of TIR carnets.
Decision com(2017)408
 
06.04.2017  EU position within the Regional Convention on pan-Euro-Mediterranean preferential rules of origin as regards the request of Ukraine to become Party to that Convention.
Decision com(2017)162
 
21.03.2017  EU position on the Regional Convention on pan-Euro-Mediterranean preferential rules of origin with regard to the amendment of Appendix II to that Convention.
Decision com(2017)133
 
28.02.2017  EU position on the addition to the list of substances in Table I of the UN Convention against Illicit Traffic in Narcotic Drugs and Psychotropic Substances.
Decision com(2017)119