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Taxation, customs union and anti-fraud

The Customs Union represents a foundation of the European Union. The EU policy in this field also develops and helps implementing tax policy across the EU for the benefit of citizens, businesses and the Member States and ensures that the financial interests of the European Union are protected.

To ensure that unnecessary costs are removed and rules are as effective and efficient as possible, since 2015 under REFIT, 23 initiatives have been adopted and 6 are pending adoption. Moreover, 17 evaluations have been finalised and 1 is ongoing.

Initiatives in the area of taxation, customs union and anti-fraud

1. EU legal framework for energy taxation (Energy taxation Directive)
2. VAT Mini One Stop shop
3. General arrangements for excise duty
4. Excise duties on alcohol and alcoholic beverages
5. Tobacco Excise
6. Business in Europe: Framework for Income Taxation
7. Towards a definitive VAT system for cross border trade
8. VAT rates
9. SME VAT Package
10. VAT Invoicing directive
11. Administrative cooperation in the field of direct taxation
12. 'Fiscalis' programme
13. Customs programme
14. Investigations by the European Anti-Fraud Office (OLAF)
15. EU Anti-fraud programme
16. Evaluation of Regulation 515/97
17. Union Customs Code
18. VAT in the Digital Age
19. Direct taxation - implementation of OECD global agreement on re-allocation of taxing rights