1.

Legislative proposals in negotiation

There are 571 proposals for legislative or other legal instruments of this Directorate-General in negotiations with the Council and the European Parliament.
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
 
06.03.2025  EU position within the Trade Specialised Committee on Administrative Cooperation in VAT and Recovery of Taxes and Duties established by the Trade and Cooperation ...
Decision com(2025)48
 
26.02.2025  Amendment of Regulation (EU) 2023/956 as regards simplifying and strengthening the carbon border adjustment mechanism.
Regulation com(2025)87
 
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
 
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  Amendment of Directive 2011/16/EU on administrative cooperation in the field of taxation.
Directive com(2024)497
 
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
 
09.09.2024  Pursuant to Article 278(a) of the Union Customs Code, on progress in developing the electronic systems provided for under the Code during 2023.
com(2024)395
 
06.09.2024  EU position in the EU-CTC Joint Committee established by the Convention of 20 May 1987 on the simplification of formalities in trade in goods and in the EU-CTC Joint ...
com(2024)397
 
22.07.2024  Pursuant to Article 410b of the VAT Directive, on the application of the VAT rules for vouchers - definition, distribution chains and non-redeemed vouchers -.
Report com(2024)307
 
30.05.2024  EU position in the Administrative Committee for the Customs Convention on the international transport of goods under cover of TIR Carnets as regards the proposal to ...
Decision com(2024)227
 
08.04.2024  Authorisation of Latvia to derogate from Article 287 of the VAT Directive.
com(2024)152
 
20.02.2024  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(2024)71
 
23.01.2024  EU position within the Association Council EU-Egypt as regards the amendment of Protocol 4 to that Agreement concerning the definition of the concept of 'originating ...
Decision com(2024)19
 
17.01.2024  Authorisation of the Commission to open negotiations for the amendment of the five agreements on the automatic exchange of financial account information to improve ...
Recommendation com(2024)11
 
05.12.2023  Report pursuant to Regulation 2019/880 on the introduction and the import of cultural goods.
Report com(2023)758
 
30.11.2023  Report on Chapter III of Council Regulation 2022/1854 on an emergency intervention to address high energy prices Solidarity contribution and enacted equivalent measures: ...
Report com(2023)768
 
16.10.2023  EU position within the Joint Committee established by the Regional Convention on pan-Euro-Mediterranean preferential rules of origin as regards the amendment of the ...
Decision com(2023)589
 
12.10.2023  EU position within the Joint Committee established by the Regional Convention on pan-Euro-Mediterranean preferential rules of origin as regards the adoption of a ...
Decision com(2023)579
 
28.09.2023  EU position in the Working Party on Customs Questions affecting Transport as regards the proposal to amend the Terms of Reference of the Working Party.
Decision com(2023)548
 
12.09.2023  Transfer pricing.
Directive com(2023)529
 
12.09.2023  Head Office Tax system for micro, small and medium sized enterprises.
Directive com(2023)528
 
12.09.2023  Business in Europe: Framework for Income Taxation (BEFIT).
Directive com(2023)532
 
30.06.2023  Progress Report on Pillar One.
Report com(2023)377
 
17.05.2023  Customs reform: Taking the Customs Union to the next level.
Communication com(2023)257
 
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
 
17.05.2023  Amendment of Regulations as regards the introduction of a simplified tariff treatment for the distance sales of goods and the elimination of the customs duty relief ...
Regulation com(2023)259
 
17.05.2023  Union Customs Code and the EU Customs Authority.
Regulation com(2023)258
 
15.05.2023  EU position in the EU-Central America Association Council regarding modifications to Appendix 2 and Appendix 2A to Annex II to the association agreement with Central ...
Decision com(2023)254
 
11.05.2023  Role of tax policy in times of crisis.
ini(2023)2058
 
17.02.2023  Delegated acts of the Commission under Article 284 of the Union Customs Code.
Report com(2023)79
 
10.02.2023  Progress in developing the electronic systems provided for under the Union Customs Code.
Report com(2023)68
 
06.01.2023  Assessment of customs infringements and penalties in Member States Union Customs Code.
Report com(2023)5
 
14.12.2022  Final evaluation of the Fiscalis 2020 programme.
Report com(2022)717
 
08.12.2022  Amendment of Regulation (EU) No 904/2010 as regards the VAT administrative cooperation arrangements needed for the digital age.
Regulation com(2022)703
 
08.12.2022  Amendment of Implementing Regulation (EU) No 282/2011 as regards information requirements for certain VAT schemes.
com(2022)704
 
08.12.2022  Amendment of Directive 2006/112/EC as regards VAT rules for the digital age.
Directive com(2022)701
 
18.11.2022  Final evaluation of the Customs 2020 programme.
Report com(2022)635
 
10.11.2022  Report pursuant to Regulation 2019/880 on the introduction and the import of cultural goods.
Report com(2022)580
 
20.10.2022  Further reform of corporate taxation rules.
ini(2022)2146
 
26.08.2022  Implementation of Council Regulation 116/2009 on the export of cultural goods 1 January 2018 to 31 December 2020.
Report com(2022)424
 
15.07.2022  EU position in EU-CTC Joint Committee on simplification of trade formalities in goods and Common transit procedure as regards invitations to Ukraine to accede to those.
Decision com(2022)345
 
27.06.2022  EU position concerning the mutual recognition of the Authorised Economic Operators Programme with Moldova.
Decision com(2022)311
 
11.05.2022  Laying down rules on a debt-equity bias reduction allowance and on limiting the deductibility of interest for corporate income tax purposes.
Directive com(2022)216
 
22.12.2021  Rules to prevent the misuse of shell entities for tax purposes.
Directive com(2021)565
 
16.12.2021  Protection of the European Union’s financial interests - combating fraud - annual report 2020.
ini(2021)2234
 
15.07.2021  Proposal for a COUNCIL DIRECTIVE restructuring the Union framework for the taxation of energy products and electricity (recast).
Directive com(2021)563