Indirect Taxation

Indirect Taxation

Indirect taxes on raising capital
Tax- and duty-free salesArchives
Taxation of heavy goods vehicles: Eurovignette Directive
Passenger car related taxes

Value-added tax (VAT)

Common system of value added tax (VAT) (‘the VAT Directive’)
Harmonisation of turnover taxesArchives
VAT: special scheme for goldArchives
VAT: special arrangements applicable to second-hand goods, works of art, antiques and collector’s itemsArchives
VAT: labour-intensive servicesArchives
VAT: special arrangements applicable to services supplied electronicallyArchives
VAT: Special scheme applicable to travel agencies
VAT and electronic commerceArchives
Exemption from VAT: final importation of goods
Exemption from VAT: Convention on Temporary Admission
Refund of VAT: taxable persons established in another EU country
Refunds to non-EEC taxable persons (13th VAT Directive)
Action plan to combat VAT fraud in the European Union
VAT anti-fraud strategyArchives

Excise duties

General arrangements for the holding and movement of products subject to excise duty
General arrangements for, and the holding and movement of, products subject to excise dutyArchives
Excise duty on manufactured tobacco
Manufactured tobacco: harmonisation of the structure of excise duties in several stagesArchives
Cigarettes: approximation of ratesArchives
Tobacco other than cigarettes: approximation of ratesArchives
Alcohol and alcoholic beverages: harmonisation of the structure of excise duties
Alcohol and alcoholic beverages: approximation of excise rates
Community framework for the taxation of energy products and electricity
Fiscal marking of gas oils and kerosene

Tax exemptions

Exemptions for travellers
Tax free allowances: international travelArchives
Tax-free allowances: small consignments of goods of a non-commercial character from Non-EU Member Countries
Tax-free allowances: permanent imports of personal property
Tax-free allowances: permanent imports of personal propertyArchives
Tax-free allowances: temporary importation of certain means of transport
Tax-free allowances: permanent or temporary importation of private motor vehicles

Indirect taxation in Administrative Cooperation

Administrative cooperation in the field of excise dutiesArchives
Administrative cooperation in the field of value added tax (until 31.12.2011)
Administrative cooperation in the field of VAT (from 1.1.2012)

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