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EU Commission - Brochure
UNSPECIFIED (1991) Approximation of taxes. Why? Europe on the move 1991. [EU Commission - Brochure]
von der Groeben, Hans. (1968) Harmonizing taxes - a step to European integration. Community Topics 30, November 1968. [EU Commission - Brochure]
UNSPECIFIED (1983) Implications for the agricultural sector of the lack of a matching degree of integration in the other areas of Community policy. Green Europe, Newsletter on the Common Agricultural Policy 194. [EU Commission - Brochure]
UNSPECIFIED (1984) Tax harmonization in the Community. European File 10/84, May 1984. [EU Commission - Brochure]
UNSPECIFIED (1981) Tax harmonization in the Community. European File 7/81, April 1981. [EU Commission - Brochure]
UNSPECIFIED (1968) Tax harmonization in the European Community. Community Topics 29, July 1968. [EU Commission - Brochure]
UNSPECIFIED (2000) Tax policy in the European Union. Europe on the move, 2000. [EU Commission - Brochure]
UNSPECIFIED (1990) Taxation in the Single Market. European Documentation, 6/1990, June 1990. [EU Commission - Brochure]
UNSPECIFIED (1986) The approximation of European tax systems. European File 9/86, May 1986. [EU Commission - Brochure]
EU Commission - COM Document
UNSPECIFIED (1996) ANNUAL-Report from the Commission to the Council and the European Parliament on the Execution of the Matthaeus-Tax Programme from 1 January 1995 to 31 December 1995 (Article 11 of the Council Decision of 29 October 1993). COM (96) 543 final, 4 November 1996. [EU Commission - COM Document]
UNSPECIFIED (1978) Action programme for 1978. Commission Communication to the Council. COM (78) 52 final, 14 February 1978. [EU Commission - COM Document]
UNSPECIFIED (1975) Action programme for taxation. Communication from the Commission to the Council. COM (75) 391 final, 23 July 1975. [EU Commission - COM Document]
UNSPECIFIED (1995) Amended proposal for a Council Directive introducing a tax on carbon dioxide emissions and energy. COM (95) 172 final, 10 May 1995. [EU Commission - COM Document]
UNSPECIFIED (1982) Amendment of the proposal for a Council Regulation (EEC) introducing a tax on catches of salmon in the Baltic Sea by Community vessels. COM (82) 835 final, 16 December 1982. [EU Commission - COM Document]
UNSPECIFIED (2000) COMMUNICATION FROM THE COMMISSION. Supplementary contribution of the Commission to the Intergovernmental Conference on institutional reforms. Qualified majority voting for Single Market aspects in the taxation and social security fields. COM (2000) 114 final, 14 March 2000. [EU Commission - COM Document]
UNSPECIFIED (1983) Commission activities and EC rules for the automobile industry 1981/1983. Progress report on the implementation of the Commission's statement "The European Automobile Industry" of June 1981. COM (83) 633 final, 21 December 1983. [EU Commission - COM Document]
UNSPECIFIED (2011) The Commission's anti-fraud strategy. Communication from the Commission to the European Parliament, the Economic and Social Committee and the Committee of the Regions and the Court of Auditors. COM (2011) 376 final, 24 June 2011. [EU Commission - COM Document]
UNSPECIFIED (1996) Communication for the Commission to the Council: Request submitted by the government of the United Kingdom for authorization to maintain special measures pursuant to Article 30 of the Sixth Council Directive (77/388/EEC) and Article 23 (2) of Council Directive 92/12/EEC. COM (96) 521 final, 24 October 1996. [EU Commission - COM Document]
UNSPECIFIED (1990) Communication from the Commission on the living and working conditions of Community citizens resident in frontier regions, with special reference to frontier workers. COM (90) 561 final, 27 November 1990. [EU Commission - COM Document]
UNSPECIFIED (2007) Communication from the Commission to the Council concerning some key elements contributing to the establishment of the VAT anti-fraud strategy within the EU. COM (2007) 758 final, 12 November 2007. [EU Commission - COM Document]
UNSPECIFIED (1979) Communication from the Commission to the Council concerning the major problems relating to the proposed Council Directive to harmonise the structures of consumer taxes, other than VAT, on beer, wine and alcohol. COM(79) 261 final, 22 June 1979. [EU Commission - COM Document]
UNSPECIFIED (2006) Communication from the Commission to the Council, the European Parliament and the Economic and Social Committee concerning the need to develop a co-ordinated strategy to improve the fight against fiscal fraud. COM (2006) 254 final, 31 May 2006. [EU Commission - COM Document]
UNSPECIFIED (1984) Community action to combat international tax evasion and avoidance. Communication from the Commission to the Council and to the European Parliament. COM (84) 603 final, 28 November 1984. [EU Commission - COM Document]
UNSPECIFIED (1997) Draft Action Plan for the Single Market. Communication from the Commission to the European Parliament and the Council. COM (97) 184 final, 06.95.1997. [EU Commission - COM Document]
UNSPECIFIED (1986) Elimination of distortions of competition of a fiscal nature in the transport of goods by road: study of vehicle taxes, fuel taxes, and road tolls. Communication from the Commission to the Council. COM (86) 750 final, 10 December 1986. [EU Commission - COM Document]
UNSPECIFIED (1980) Energy price and tax harmonization in the Community. Communication from the Commission to the Council and the European Parliament. COM (80) 152 final, 20 March 1980. [EU Commission - COM Document]
UNSPECIFIED (1997) Environmental taxes and charges in the single market. Communication from the Commission. COM (97) 9 final, 26 March 1997. [EU Commission - COM Document]
UNSPECIFIED (1976) Explanatory Memorandum concerning Proposal for a Council Directive on the elimination of double taxation in connection with the adjustment of transfers of profits between associated enterprises (arbitration procedure) (submitted by the Commission to the Council). COM (76) 611 Final/2, 2 December 1976. [EU Commission - COM Document]
UNSPECIFIED (1982) Fifth report by the Commission to the Council on the derogation accorded to the Kingdom of Denmark relating to the rules governing turnover tax and excise duty applicable in international travel (Council Directive No 69/169/EEC of 28 May 1969 amended by Directives Nos 72/230/EEC of 12 June 1972, 78/1032/EEC, 78/1033/EEC of 19 December 1978, 81/933/EEC of 17 November 1981 and 82/443/EEC of 29 June 1982). COM(82) 673 final, 22 October 1982. [EU Commission - COM Document]
UNSPECIFIED (1980) Fiscal instruments for raising Community revenues from energy. Communication from the Commission to the Council and the European Parliament. COM (80) 153 final, 20 March 1980. [EU Commission - COM Document]
UNSPECIFIED (2011) Growth-friendly tax policies in Member States and better tax coordination in the EU. Annual growth survey 2012 annex IV. COM (2011) 815 final Annex IV, 23 November 2011. [EU Commission - COM Document]
UNSPECIFIED (1984) Memorandum on income taxation and rqual treatment for men and women. COM (84) 695 final, 14 December 1984. [EU Commission - COM Document]
UNSPECIFIED (1982) PROPOSAL FOR A COUNCIL DIRECTIVE on a derogation accorded to Denmark relating to the rules governing turnover tax and excise duty applicable in international travel. COM (82) 790 final, 30 November 1982. [EU Commission - COM Document]
UNSPECIFIED (1976) PROPOSAL for a COUNCIL DIRECTIVE (6th Directive) amending Directive 72/464/EEC on taxes other than turn-over taxes which affect the consumption of manufactured tobacco. COM (76) 330 final, 1 July 1976. [EU Commission - COM Document]
UNSPECIFIED (1999) Preparing for implementation of the Kyoto Protocol. Communication from the Commission to the Council and the European Parliament. COM (99) 230 final, 19 June 1999. [EU Commission - COM Document]
UNSPECIFIED (2009) Promoting good governance in tax matters. Communication from the Commission to the Council, the European Parliament and the European Economic and Social Committee. COM (2009) 201 final, 28 April 2009. [EU Commission - COM Document]
UNSPECIFIED (1982) ProposaL for a Council regulation (ECSC, EEC, Euratom) amending Regulation (EEC, Euratom, ECSC) No 260/68 laying down the conditions and procedure for applying the tax for the benefit of the European Communities. COM (81) 826 final, 13 January 1982. [EU Commission - COM Document]
UNSPECIFIED (1977) Proposal for a COUNCIL DIRECTIVE on a derogation accorded to the Kingdom of Denmark relating to the rules governing turnover tax and eo:cise duty applicable in international travel. COM (77) 662 final, 13 December 1977. [EU Commission - COM Document]
UNSPECIFIED (1997) Proposal for a Council Decision authorising the United Kingdom to apply an optional measure derogating from Article 17 of the Sixth Directive (77/388/EEC) on the harmonization of the laws of the Member States relating to turnover taxes (presented by the Commission). COM (97) 64 final, 27 February 1997. [EU Commission - COM Document]
UNSPECIFIED (1981) Proposal for a Council Directive amending Directive 72/464/EEC on taxes other than turnover taxes which affect the consumption of manufactured tobacco. COM (81) 580 final, 20 October 1981. [EU Commission - COM Document]
UNSPECIFIED (1975) Proposal for a Council Directive amending Directive No 72/464/EEC on taxes other than turnover taxes which affect the consumption of manufactured tobacco (submitted to the Council by the Commission). COM (75) 271 final, 11 June 1975. [EU Commission - COM Document]
UNSPECIFIED (1978) Proposal for a Council Directive amending the Directive 77/799/EEC concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation. COM (78) 177 final, 28 April 1978. [EU Commission - COM Document]
UNSPECIFIED (1979) Proposal for a Council Directive concerning the harmonization of income taxation provisions with respect to freedom of movement for workers within the Community. COM (79) 737 final, 13 December 1979. [EU Commission - COM Document]
UNSPECIFIED (1998) Proposal for a Council Directive governing the tax treatment of private motor vehicles moved permanently to another Member State in connection with a transfer of residence or used temporarily in a Member State other than that in which they are registered. COM (98) 30 final, 10 February 1998. [EU Commission - COM Document]
UNSPECIFIED (1992) Proposal for a Council Directive introducing a tax on carbon dioxide emissions and energy. COM (92) 226 final, 30 June 1992. [EU Commission - COM Document]
UNSPECIFIED (1975) Proposal for a Council Directive relating to a derogation accorded to the Kingdom of Denmark relative to the rules governing turnover tax and excise duty applicable in international travel. COM(75) 687 final, 22 December 1975. [EU Commission - COM Document]
UNSPECIFIED (1997) Proposal for a Council Directive restructuring the Community framework for the taxation of energy products. COM (97) 30 final, 12 March 1997. [EU Commission - COM Document]
UNSPECIFIED (1998) Proposal for a Council Directive to ensure a minimum of effective taxation of savings income in the form of interest payments within the Community. COM (98) 295 final, 20 May 1998. [EU Commission - COM Document]
UNSPECIFIED (1981) Proposal for a Council Regulation (ECSC, EEC, Euratom) amending Regulation (EEC, Euratom, ECSC) No 260/68 laying down the conditions and procedure for applying the tax for the benefit of the European Communities. COM (81) 826 final, 13 January 1982. [EU Commission - COM Document]
UNSPECIFIED (1981) Proposal for a Council decision establishing a prior information and consultation procedure for tax matters. COM (81) 729 final, 30 November 1981. [EU Commission - COM Document]
UNSPECIFIED (1999) Proposal for a European Parliament and Council Regulation clarifying Council Regulation (EC) No 2223/96 as concerns principles for recording taxes and social contributions. COM (99) 488 final, 18 October 1999. [EU Commission - COM Document]
UNSPECIFIED (1983) Recommendation for a Council Decision authorizing the Commission to negotiate a multilateral Convention on administrative assistance in tax matters within the Council of Europe. COM (83) 685 final, 22 November 1983. [EU Commission - COM Document]
Rogalla, Dieter (1982) Report drawn up on behalf of the Committee on Economic and Monetary Affairs on the proposal from the Commission of the European Communities to the Council (Doc. 1-550/82/part C - COM(82) 402 final) for a fourteenth directive on the harmonization of the laws of the Member States relating to turnover taxes - deferred payment of the tax payable on importation by taxable persons. Working Documents 1982-83, Document 1-976/82, 15 December 1982. [EU Commission - COM Document]
UNSPECIFIED (1983) Report from the Commission to the Council on tax-free allowances benefiting individuals. COM (83) 47 final, 4 February 1983. [EU Commission - COM Document]
UNSPECIFIED (1981) TAXATION OF PETROLEUM PRODUCTS (Communication from the Commission to the Council). COM (81) 511 final, 11 September 1981. [EU Commission - COM Document]
UNSPECIFIED (2010) Tax and development. Cooperating with developing countries on promoting good governance in tax matters. Communication from the Commission to the Council, the European Parliament and the European Economic and Social Committee. COM (2010) 163 final, 21 April 2010. [EU Commission - COM Document]
UNSPECIFIED (1983) Tax and financial measures in favour of investment. Communication from the Commission to the Council. COM (83) 218 final, 28 April 1983. [EU Commission - COM Document]
UNSPECIFIED (1996) Taxation in the European Union. Report on the development of tax systems. COM (96) 546 final, 22 October 1996. [EU Commission - COM Document]
UNSPECIFIED (1980) Third Report by the Commission to the Council on the derogation accorded to the Kingdom of Denmark relating to the rules governing turnover tax and excise duty applicable in international travel (Council Directive No 69/169/EEC of 28 May 1969 amended by Directives Nos 72/230/EEC of 12 June 1972, 78/1032/EEC and 78/1033/EEC of 19 December 1978). COM (80) 880 final, 22 December 1980. [EU Commission - COM Document]
Beumer, B. (1982) Third Report drawn up on behalf of the Committee on Economic and Monetary Affairs on the proposal from the Commission of the European Communities to the Council for a directive amending Directive 72/464/EEC on taxes other than turnover taxes which affect the consumption of manufactured tobacco (doc. 1-328/80).Working Documents 1982-83, Document 1-789/82, 3 November 1982. [EU Commission - COM Document]
UNSPECIFIED (1997) Towards tax co-ordination in the European Union. A package to tackle harmful tax competition. Communication from the Commission to the Council. COM (97) 495 final, 1 October 1997. [EU Commission - COM Document]
UNSPECIFIED (1994) The improvement of the fiscal environmnent of small and medium sized enterprises. Communication from the Commission to the Council and the European Parliament. COM (94) 206 final, 25 May 1994. [EU Commission - COM Document]
UNSPECIFIED (1997) A package to tackle harmful tax competition in the European Union. Communication from the Commission to the Council and the European Parliament. COM (97) 564 final, 5 November 1997. [EU Commission - COM Document]
EU Commission - Press Notice
UNSPECIFIED (1975) Action programme for taxation. Information Memo P-49/75, July 1975. [EU Commission - Press Notice]
UNSPECIFIED (1967) Common market begins to unify tax systems. European Community Press Release, 10 February 1967. [EU Commission - Press Notice]
UNSPECIFIED (1965) Court of Justice ruling on Italian export rebates for engineering products. Information Memo P-73/65, 15 December 1965. Includes French text. [EU Commission - Press Notice]
UNSPECIFIED (1968) Court of Justice rulings on import charges and export refunds. Information Memo P-30/68. [EU Commission - Press Notice]
UNSPECIFIED (1993) EC Commission calls for common solutions to international tax problems. European Community News No. 21/93, 11 May 1993. [EU Commission - Press Notice]
UNSPECIFIED (1993) EC welcomes U.S. declarations on possible energy and environment tax. European Community News No. 3/93, 28 January 1993. [EU Commission - Press Notice]
UNSPECIFIED (1966) European Court of Justice rules that Article 95 affects citizens of Member States directly. Preliminary ruling in A. Lutticke v. Saarlouis Head Customs Office (Case 57/65). Information Memo P-38/66, June 1966. Includes French text. [EU Commission - Press Notice]
UNSPECIFIED (1973) Harmonization of direct taxes. Information Memo P-64/73, November 1973. [EU Commission - Press Notice]
UNSPECIFIED (1984) Memorandum on income taxation and equal treatment for men and women. Information Memo P-94/84, December 1984. [EU Commission - Press Notice]
UNSPECIFIED (1976) Mutual assistance between Member States in the field of direct taxation. Information Memo P-29/76, April 1976. [EU Commission - Press Notice]
UNSPECIFIED (1979) Removal of tax obstacles to the free movement of workers. Commission Press Release IP (79) 325, 17 December 1979. [EU Commission - Press Notice]
UNSPECIFIED (1966) Standing Committee of Heads of Revenue Departments: Commission Press Release IP (66) 66, 23 June 1966. [EU Commission - Press Notice]
UNSPECIFIED (1983) Tax relief for cross-frontier and migrant workers. Information Memo P-96/83, October 1983. [EU Commission - Press Notice]
UNSPECIFIED (1984) Unitary taxation: Implications for international investment. European Community News No. 9/1984, 24 February 1984. [EU Commission - Press Notice]
UNSPECIFIED (1965) The chapter on fiscal provisions in the Treaty does not apply to charges made for the issue of import certificates. Information Memo P-54/65, July 1965. Includes French text. [EU Commission - Press Notice]
UNSPECIFIED (1980) The convergence of tax systems in the Community. Information Memo P-23/80, March 1980. [EU Commission - Press Notice]
EU Commission - SEC Document
UNSPECIFIED (2011) Action plan to fight against smuggling of cigarettes and alcohol along the EU Eastern border. Commission staff working document accompanying the communication on the Commission anti-fraud strategy. SEC (2011) 791 final, 24 June 2011. [EU Commission - SEC Document]
UNSPECIFIED (2006) Annexe a la communication sur la necessite de developper une strategie coordonnee en vue d'ameliorer la lutte contre la fraude fiscal = Annex to the communication concerning the need to develop a co-ordinated strategy to improve the fight against fiscal fraud. Commission staff working document. SEC (2006) 659 final, 31 May 2006. [EU Commission - SEC Document]
UNSPECIFIED (1993) Commission recommendation of 21 December 1993 on the taxation of certain items of income received by non-residents in a Member State other than that in which they are resident. SEC (93) 3702, 21 December 1993. [EU Commission - SEC Document]
UNSPECIFIED (2010) Commission working document accompanying the communication on tax and development. Cooperating with developing countries on promoting good governance in tax matters. SEC (2010) 426 final, 21 April 2010. [EU Commission - SEC Document]
UNSPECIFIED (1992) Consequences of the proposed carbon/energy tax. SEC (92) 1996, 23 October 1992. Supplement to Energy in Europe, February 1993. [EU Commission - SEC Document]
UNSPECIFIED (2007) Progress report on the European Union Sustainable Development Strategy 2007. Commission staff working document accompanying the report. SEC (2007) 1416 final, 22 October 2007. [EU Commission - SEC Document]
UNSPECIFIED (2007) Progress report on the preparation of an anti-fraud strategy at EU level. Commission staff working document. SEC (2007) 740 final, 25 May 2007. [EU Commission - SEC Document]
UNSPECIFIED (2007) Report on the state of play of the discussions on the conventional measures to combat VAT fraud proposed by Member States. Commission staff working document. SEC (2007) 1584 final, 23 November 2007. [EU Commission - SEC Document]
EU Commission - Working Document
UNSPECIFIED (2003) Activities of the European Union (EU) in 2002 in the tax field. 27 January 2003. [EU Commission - Working Document]
UNSPECIFIED (2004) Activities of the European Union (EU) in 2003 in the tax field. 27 January 2004. [EU Commission - Working Document]
UNSPECIFIED (2005) Activities of the European Union (EU) in 2004 in the tax field. 4 February 2005. [EU Commission - Working Document]
UNSPECIFIED (2006) Activities of the European Union (EU) in 2005 in the tax field. 2 February 2006. [EU Commission - Working Document]
UNSPECIFIED (2007) Activities of the European Union (EU) in 2006 in the tax field. 24 January 2007. [EU Commission - Working Document]
UNSPECIFIED (2008) Activities of the European Union (EU) in 2007 in the tax field. 15 January 2008. [EU Commission - Working Document]
UNSPECIFIED (2009) Activities of the European Union (EU) in 2008 in the tax field. 4 February 2009. [EU Commission - Working Document]
UNSPECIFIED (2010) Activities of the European Union (EU) in 2009 in the tax field. 3 March 2010. [EU Commission - Working Document]
UNSPECIFIED (2011) Activities of the European Union (EU) in 2010 in the tax field. 9 February 2011. [EU Commission - Working Document]
UNSPECIFIED (2012) Activities of the European Union (EU) in 2011 in the tax field. 8 March 2012. [EU Commission - Working Document]
UNSPECIFIED (1989) Acts of the European Communities in force in the field of taxation. [EU Commission - Working Document]
UNSPECIFIED (1990) Acts of the European Communities in force in the field of taxation. Edition September 1990. [EU Commission - Working Document]
UNSPECIFIED (1989) Acts of the European Communities in force in the field of taxation. Volume I: Years 1964-1985. [EU Commission - Working Document]
UNSPECIFIED (1989) Acts of the European Communities in force in the field of taxation. Volume II: Years 1986-1990. [EU Commission - Working Document]
UNSPECIFIED (1990) Bulletin of the European Communities. The development of European tax-law. Historical outline. [EU Commission - Working Document]
UNSPECIFIED (1993) Commission Recommendation of 21 December 1993 on the taxation of certain items of income received by non-residents in a Member State other than that in which they are resident. C(93) 3702 final, 21 December 1993. [EU Commission - Working Document]
UNSPECIFIED (1988) Conditions for industrial cooperation: Company law, intellectual property and taxation. A single public procurement market. Completing the Internal Market: Current Status December 1988. [EU Commission - Working Document]
UNSPECIFIED (1988) Conditions for industrial cooperation: Company law, intellectual property and taxation. A single public procurement market. Completing the Internal Market: Current Status March 1988. [EU Commission - Working Document]
van den Temple, A.J. (1970) Corporation tax and individual income tax in the European Communities. Studies: Competition - Approximation of Legislation 15, 1970. [EU Commission - Working Document]
Kirkpatrick, John and Francois, H. and Gloden, J. (1972) Dispositions fiscales en matière de coopération et de fusion d'exploitations agricoles. I. Belgique, France, et G.D. de Luxembourg = Tax provisions concerning cooperation and merging of farms. I. Belgium, France, and G.D. of Luxembourg. Internal information on agriculture 83, February 1972. VI/894/71-F. [EU Commission - Working Document]
Cosciani, C. and Fantozzi, A. (1973) Dispositions fiscales en matière de coopération et de fusion d'exploitations agricoles. IV. Italie = Tax provisions concerning cooperation and merging of farms. IV. Italy. Internal information on agriculture 98, January 1973. VI/16341/69-F. [EU Commission - Working Document]
Martinez-Mongay, Carlos (2000) ECFIN's effective tax rates. Properties and comparisons with other tax indicators. Economic Papers No. 146, October 2000. [EU Commission - Working Document]
UNSPECIFIED (1964) Fiscal depreciation allowances. 4th edition, October 1964. [EU Commission - Working Document]
Claeys Bouuaert, Ignace (1977) Fiscal problems of cultural workers in the states of the European Economic Community. Studies Cultural Sector. XII/1039/77-EN. [EU Commission - Working Document]
Kroth, W. and Loffler, H.D. and Plochmann, R. and Rader-Roitzsch, J.E. (1977) Forstwirtschaftliche Probleme und deren Auswirkungen auf die Umwelt in den Mitgliedstaaten der EG. V. Systeme der waldbesteuerung und die steuerliche belastung privater forstbetribe = Forestry problems and their implications for the environment in the Member States of the EC. V. Systems of forest taxation and the tax liability of private forest holdings. Information on agriculture 34, May 1977. [EU Commission - Working Document]
UNSPECIFIED (1965) Inventaire des impots percus dans les Etats membres de la Communaute economique europeenne au profit de l'Etat et des collectivites locales (Lander, departements, regions, provinces, communes) avec tableaux des recettes pour les annees 1961 et 1962 = Inventory of taxes levied by central government and local authorities (Lander, departments, regions, provinces, communes) with table showing tax revenue for the years 1961 and 1962. 1965 edition. [EU Commission - Working Document]
UNSPECIFIED (1967) Inventaire des impots percus dans les Etats membres de la Communaute economique europeenne au profit de l'Etat et des collectivites locales (Lander, departements, regions, provinces, communes) avec tableaux des recettes pour les annees 1964 et 1965 = Inventory of taxes levied by central government and local authorities (Lander, departments, regions, provinces, communes) with table showing tax revenue for the years 1964 and 1965. 1967 edition. [EU Commission - Working Document]
UNSPECIFIED (1972) Inventory of taxes levied by central government and local authorities (Lander, departments, regions, provinces, communes) in the Member States. Situation: 1.1.1972. 1972 edition of the European Communities. [EU Commission - Working Document]
UNSPECIFIED (1974) Inventory of taxes levied by central government and local authorities (Lander, departments, regions, provinces, communes) in the Member States. Situation: 1.4.1974. 1974 edition. [EU Commission - Working Document]
UNSPECIFIED (1982) Inventory of taxes levied by the State and the local authorities (Länder, départements, regions, districts, provinces, communes) in the Member States of the European Communities. 1981 Edition. [EU Commission - Working Document]
UNSPECIFIED (1984) Inventory of taxes levied by the State and the local authorities (Länder, départements, regions, districts, provinces, communes) in the Member States of the European Communities. 1983 Edition. [EU Commission - Working Document]
UNSPECIFIED (1986) Inventory of taxes levied by the State and the local authorities (Länder, départements, regions, districts, provinces, communes) in the Member States of the European Communities. 1986 Edition. [EU Commission - Working Document]
UNSPECIFIED (1979) Inventory of taxes levied by the State and the local authorities (Länder, départements, régions, districts, provinces, communes) in the Member States of the European Communities. 1979 Edition. [EU Commission - Working Document]
UNSPECIFIED (1976) Inventory of taxes levied by the State and the local authorities (Länder, départements, régions, districts, provinces, communes) in the Member States of the European Communities. Edition 1976 (Situation 1.7.1976). [EU Commission - Working Document]
UNSPECIFIED (1989) Inventory of taxes levied in the Member States of the European Communities by the State and the local authorities (Länder, départements, regions, districts, provinces, communes) 13th Edition. [EU Commission - Working Document]
UNSPECIFIED (1991) Inventory of taxes levied in the Member States of the European Communities by the State and the local authorities (Länder, départements, regions, districts, provinces, communes) 14th Edition. [EU Commission - Working Document]
UNSPECIFIED (1993) Inventory of taxes levied in the Member States of the European Communities by the State and the local authorities (Länder, départements, regions, districts, provinces, communes) 15th Edition. [EU Commission - Working Document]
UNSPECIFIED (1996) Inventory of taxes levied in the Member States of the European Union by the State and the local authorities (Lander, départements, regions, districts, provinces, communes) 16th Edition - Supplement Austria, Finland, Sweden. [EU Commission - Working Document]
UNSPECIFIED (1996) Inventory of taxes levied in the Member States of the European Union by the State and the local authorities (Länder, départements, regions, districts, provinces, communes) 16th Edition. [EU Commission - Working Document]
UNSPECIFIED (2000) Inventory of taxes levied in the Member States of the European Union. 17th Edition. [EU Commission - Working Document]
UNSPECIFIED (1998) The Key: Taxation - the customs union. No. 1, March 1998. [EU Commission - Working Document]
UNSPECIFIED (1998) The Key: Taxation - the customs union. No. 2, May 1998. [EU Commission - Working Document]
UNSPECIFIED (1998) The Key: Taxation - the customs union. No. 3, June 1998. [EU Commission - Working Document]
UNSPECIFIED (1998) The Key: Taxation - the customs union. No. 4, September 1998. [EU Commission - Working Document]
UNSPECIFIED (1999) The Key: Taxation - the customs union. No. 5, January 1999. [EU Commission - Working Document]
UNSPECIFIED (1999) The Key: Taxation - the customs union. No. 6, June 1999. [EU Commission - Working Document]
UNSPECIFIED (1999) The Key: Taxation - the customs union. No. 7, July 1999. [EU Commission - Working Document]
UNSPECIFIED (1999) The Key: Taxation - the customs union. No. 8, September 1999. [EU Commission - Working Document]
UNSPECIFIED (2000) The Key: Taxation and Customs Union. No. 10, March 2000. [EU Commission - Working Document]
UNSPECIFIED (2000) The Key: Taxation and Customs Union. No. 11, May 2000. [EU Commission - Working Document]
UNSPECIFIED (2000) The Key: Taxation and Customs Union. No. 12, July 2000. [EU Commission - Working Document]
UNSPECIFIED (2000) The Key: Taxation and Customs Union. No. 13, October 2000. [EU Commission - Working Document]
UNSPECIFIED (2001) The Key: Taxation and Customs Union. No. 14, December 2000-January 2001. [EU Commission - Working Document]
UNSPECIFIED (2001) The Key: Taxation and Customs Union. No. 15, March 2001. [EU Commission - Working Document]
UNSPECIFIED (1999) The Key: Taxation and Customs Union. No. 9, December 1999. [EU Commission - Working Document]
Weckel, P. (1983) La fiscalite et la stimulation de l'innovation industrielle dans la Communaute. Sept propositions pour encourager l'innovation = Taxation and the stimulation of industrial innovation in the Community. Seven proposals to encourage innovation. EUR 8820 FR. [EU Commission - Working Document]
UNSPECIFIED (1969) Le pouvoir fiscal dans les Etats membres de la Communaute = Taxing rights in the Member States of the Community. Studies: Competition Series 8, 1969. [EU Commission - Working Document]
Sibille, Paul (1976) Les consequences de l'inflation dans le domaine fiscal et les mesures a envisager pour remedier a ces consequences = Implications of inflation in the tax field and measures considered to remedy the consequences. XV/154/77, May 1976. [EU Commission - Working Document]
UNSPECIFIED (1967) Les recettes fiscales dans la CEE 1958-1965 = Revenue from taxation in the EEC 1958-1965. [EU Commission - Working Document]
Tullio, Giuseppe (1986) Long run implications of the increase in taxation and public debt for employment and economic growth in Europe. Economic Papers No. 49, August 1986. [EU Commission - Working Document]
Hesse, Maria-Dolores (1970) Methodes et moyens pour etablir une nouvelle classification des impots en se basant sur les principes mis en lumiere lors de l'harmonisation des systemes fiscaux des Etats membres de la CEE = Methods and means for establishing a new classification of taxes based on the principles brought to light during the harmonization of tax systems of the Member States of the EEC. Studies: Competition - Approximation of Legislation 13, 1970. [EU Commission - Working Document]
UNSPECIFIED (2009) Monitoring revenue trends and tax reforms in Member States 2008. EUROPEAN ECONOMY 4|2009. [EU Commission - Working Document]
UNSPECIFIED (2010) Monitoring tax revenues and tax reforms in EU Member States 2010. EUROPEAN ECONOMY 6|2010. [EU Commission - Working Document]
UNSPECIFIED (1960) Note pour messieurs les membres de la Commission du marché intérieur de l'Assemblée parlementaire européenne - rapprochement des legislations = Note for members of the Committee on the Internal Market of the European Parliamentary Assembly - approximation of legislation. IV/S/0738. [EU Commission - Working Document]
UNSPECIFIED (1983) Presentation to US Working Group on Unitary Taxation, 22 November 1983. [EU Commission - Working Document]
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UNSPECIFIED (1987) Questionnaire on taxation on hydrocarbons in the Member States. Part I and Part II. [EU Commission - Working Document]
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UNSPECIFIED (1962) Rapport du comité fiscal et financier = Report of the Fiscal and Finance Committee. [EU Commission - Working Document]
UNSPECIFIED (1953) Rapport sur les problèmes posés par LES TAXES SUR LE CHIFFRE D'AFFAIRES DANS LE MARCHÉ COMMUN. 1953 = Report on the problems posed by TAXES ON REVENUE IN THE COMMON MARKET. 1953. [EU Commission - Working Document]
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UNSPECIFIED (1964) Regimes fiscaux d'amoritssements = Fiscal depreciation allowances. 4th edition, October 1964. [EU Commission - Working Document]
UNSPECIFIED (1979) Reliefs from taxes granted to imports made by private persons. [EU Commission - Working Document]
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UNSPECIFIED (1998) Statistics in Focus: Economy and finance. Taxes and social contributions in 1997. Stability in the European Union. 1998.30. [EU Commission - Working Document]
UNSPECIFIED (1996) Statistics in Focus: Economy and finance. Taxes and social contributions in the European Union - First results for 1995. 1996.8. [EU Commission - Working Document]
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UNSPECIFIED (1996) Study of exchange of confidential information agreements and treaties between the US and Member States of the EU in areas of securities, criminal, tax and customs. [EU Commission - Working Document]
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UNSPECIFIED (1974) Tax statistics 1968-1973. 1974. [EU Commission - Working Document]
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EU Economic and Social Committee
UNSPECIFIED (1991) Abolition of tax frontiers. [EU Economic and Social Committee]
EU European Parliament Document
UNSPECIFIED (1974) A. OPINION OF THE COMMITTEE ON ECONOMIC AND MONET AND AFFAIRS B. OPINION OF THE COMMITTEE ON AGRICULTURE on the proposals from the Commission of the European Communities to the Council (Doc. 4/72) for directives on excise duties and equivalent taxes. EP Working Document, Annexes to Documents 342/73, 378/73, 379/73, 15/74, 26/74 and 27/74, 2 April 1974. [EU European Parliament Document]
UNSPECIFIED (1981) MOTION FOR A RESOLUTION tabled by Mr KLINKENBORG, Mr KEY, Mr ALBERS, Mr GABERT and Mr SEEFELD pursuant to Rule 25 of the Rules of Procedure on financing the common transport infrastructure policy from the tax on mineral oils. EP Working Documents 1981-1982, Document 1-80/81, 30 March 1981. [EU European Parliament Document]
UNSPECIFIED (1981) MOTION FOR A RESOLUTION tabled by Mr KLINKENBORG, Mr KEY, Mr ALBERS, Mr GABERT and Mr SEEFELD pursuant to Rule 25 of the Rules of procedure on financing the common transport infrastructure policy from the tax on mineral oils. EP Working Documents, document 1-80/81, 30 March 1981. [EU European Parliament Document]
UNSPECIFIED (1980) Motion for a Resolution tabled by Mr Glinne, Mr Colla, Mr von der Vring, Mr Radoux, Mr van Minnen and Mr Vernimmen pursuant to Rule 25 of the Rules of Procedure on the introduction of a wealth tax. Working Documents 1980-1981, Document 1-717/80, 16 December 1980. [EU European Parliament Document]
UNSPECIFIED (1983) Motion for a Resolution tabled by Mrs Lizin pursuant to Rule 47 of the Rules of Procedure on the creation of a European tax on electricity produced by nuclear reactor. Working Documents 1983-1984. Document 1-441/83, 6 June 1983. [EU European Parliament Document]
UNSPECIFIED (1976) ORAL QUESTION (0-19/76) with debate pursuant to Rule 47 of the Rules of Procedure by Mr DURIEUX, Mr HOUGARDY and. Mr CAILLAVET on behalf of the Liberals and Allies Group to the Council of the European Communities, Subject: Tax harmonization in the EEC. EP Working Documents 1976-77, document 187/76, 28 June 1976. [EU European Parliament Document]
UNSPECIFIED (1976) ORAL QUESTION (0-20/76) with debate, pursuant to Rule 47 of the Rules of Procedure by Mr DURIEUX, Mr HOUGARDY and Mr CAILLAVET on behalf of the Liberals and Allies Group to the Commission of the European Communities, Subject: Tax harmonization in the EEC. EP Working Documents 1976-77, document 188/76, 28 June 1976. [EU European Parliament Document]
UNSPECIFIED (1978) Oral question (0-89/77) without debate pursuant to Rule 46 of the Rules of Procedure by Mr. Fuchs to the Commission of the European Communities. Subject: road haulage tax in Austria. Working Documents 1977-1978, Document 524/77, 3 February 1978. [EU European Parliament Document]
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Beumer, B. (1981) REPORT drawn up on behalf of the Committee on Economic and Monetary Affairs on the proposal from the Commission of the European Communities to the Council (Doc. 1-280/81) for a Directive amending Directive 72/464/EEC on taxes other than turnover taxes which affect the consumption of manufactured tobacco (9th directive). EP Working Documents 1981-82, Document 1-281/81, 12 June 1981. [EU European Parliament Document]
UNSPECIFIED (1984) REPORT drawn up on behalf of the Committee on Economic and Monetary Affairs on the proposal for a Council Directive (Doc. 1-1240/83 - COM (83) 734 final) amending Directive 72/464/EEC on taxes other than turnover taxes which affect the consumption of manufactured tobacco: 5th extension of the second stage of harmonization. EP Working Documents 1983-1984, Document 1-1535/83. 12 March 1984. [EU European Parliament Document]
Koch, G (1973) Report drawn up on behalf of the Committee for Finance and Budgets on the proposal from the Commission of the European Communities to the Council ( Doc. 147/72-1) for a third directive on the harmonization of provision, laid down by law, regulation or administrative action in respect of turnover taxes and excise duties levied on passenger transport. EP Working Document, Document 1972-1973 228/72, 16 January 1973. [EU European Parliament Document]
Artzinger, H.K. (1974) Report drawn up on behalf of the Committee on Budgets on the proposal from the Commission of the European Communities to the Council (Doc. 50/74) for a third directive on taxes other than turnover taxes affecting the consumption of manufactured tobacco. EP Working Document, Document 1974-1975 76/74, 8 May 1974. [EU European Parliament Document]
Pisoni, F. (1978) Report drawn up on behalf of the Committee on Agriculture on taxes applicable to wine and alcoholic beverages (Doc. 379/77). EP Working Documents, document 205/78, 4 July 1978. [EU European Parliament Document]
UNSPECIFIED (1984) Report drawn up on behalf of the Committee on Agriculture on the proposal from the Commission of the European Communities to the Council (Doc. 1-894/83 - COM(83) 562 final) for a regulation introducing a tax on certain oils and fats. EP Working Documents 1983-1984. Document 1-1507/83. 2 March 1984. [EU European Parliament Document]
UNSPECIFIED (1975) Report drawn up on behalf of the Committee on Budgets on the proposal from the Commission of the European Communities to the Council (Doc. 168/75) for a directive amending Directive 72/464/EEC on taxes other than turnover taxes which affect the consumption of manufactured tobacco. Working Documents 1975-1976, Document 197/75, 31 August 1975. [EU European Parliament Document]
UNSPECIFIED (1974) Report drawn up on behalf of the Committee on Budgets on the proposal from the Commission of the European Communities to the Council (Doc. 49/74) for a second directive on taxes other than turnover taxes which affect the consumption of manufactured tobacco. Working Documents 1974-1975, Document 312/74, 5 November 1974. [EU European Parliament Document]
UNSPECIFIED (1983) Report drawn up on behalf of the Committee on Economic and Monetary Affairs on the Communication from the Commission to the Council (COM(79) 261 fin) concerning the major problems relating to the proposed Council Directives to harmonize the structures of consumer taxes, other than VAT, on beer, wine and alcohol Rapporteur Mr W. Hopper. Working Documents 1983-1984, Document 1-1121/83, 30 November 1983. [EU European Parliament Document]
Moreau, J. (1983) Report drawn up on behalf of the Committee on Economic and Monetary Affairs on cigarette tax and harmonization. Working Documents 1983-1984, Document 1-907/83, 24 October 1983. [EU European Parliament Document]
Rogalla, Dieter (1983) Report drawn up on behalf of the Committee on Economic and Monetary Affairs on the harmonization of taxation in the Community. Working Documents 1983-1984, Document 1-903/83, 26 October 1983. [EU European Parliament Document]
Halligan, Mr. (1984) Report drawn up on behalf of the Committee on Economic and Monetary Affairs on the proposal for a Council Directive (Doc. 1-1240/83 - COM (83) 734 final) amending Directive 72/464/EEC on taxes other than turnover taxes which affect the consumption of manufactured tobacco: 5th extension of the second stage of harmonization. Working Documents 1983-1984, Document 1-1537/83, 12 March 1984. [EU European Parliament Document]
Beumer, B. (1980) Report drawn up on behalf of the Committee on Economic and Monetary Affairs on the proposal from the Commission of the European Communities to Council (Doc. 1-649/80) for a directive amending Directive 72/464/EEC on taxes other than turnover taxes which affect the consumption of manufactured tobacco (8th directive). Working Documents 1980-1981, Document 1-667/80, 15 December 1980. [EU European Parliament Document]
Beumer, B. (1981) Report drawn up on behalf of the Committee on Economic and Monetary Affairs on the proposal from the Commission of the European Communities to the Council (Doc. 1-328/80) for a directive amending Directive 72/464/EEC on taxes other than turnover taxes which affect the consumption of manufactured tobacco, Working Documents 1980-1981, Document 1-871/80, 13 February 1981. [EU European Parliament Document]
Beumer, B. (1983) Report drawn up on behalf of the Committee on Economic and Monetary Affairs on the proposal from the Commission of the European Communities to the Council (Doc. 1-918/81-COM(81) 729 final) for a Council Decision establishing a prior information and consultation procedure for tax matters. EP Working Documents 1982-1983, Document 1-1331/82, 14 March 1983. [EU European Parliament Document]
Beazley, P. (1982) Report drawn up on behalf of the Committee on Economic and Monetary Affairs on the proposal from the Commission of the European Communities to the Council (Doc. 1-941/82 - COM(82) 714 fin.) for a directive amending Directive 72/464/EEC on taxes other than turnover taxes which affect the consumption of manufactured tocacco. Working Documents 1982-83, Document 1-957/82. 3 December 1982. [EU European Parliament Document]
Nyborg, Kai (1978) Report drawn up on behalf of the Committee on Economic and Monetary Affairs on the proposal from the Commission of the European Communities to the Council (Doc. 359/78) for a regulation on the abolition of postal charges for the presentation to customs of consignments of goods from another Member State which are relieved of internal taxes payable at importation. EP Working Documents, document 398/78, 27 October 1978. [EU European Parliament Document]
de Broglie, J. (1976) Report drawn up on behalf of the Committee on Economic and Monetary Affairs on the proposal from the Commission of the European Communities to the Council (Doc. 67/76) for a directive concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation. EP Working Documents, document 372/76, 8 November 1976. [EU European Parliament Document]
Beazley, P. (1982) Report drawn up on behalf of the Committee on Economic and Monetary Affairs on the proposal from the Commission of the European Communities to the Council (Doc.1-941/82- COM(82) 714 fin.) for a directive amending Directive 72/464/EEC on taxes other than turnover taxes which affect the consumption of manufactured tocacco [sic]. EP Working Documents 1982-1983, Document 1-957/82, 3 December 1982. [EU European Parliament Document]
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Roberts, Shelagh (1985) Report drawn up on behalf of the Committee on Women's Rights on the memorandum presented by the Commission to the Council (COM(84) 695 final - Doc. 2-1759/84) on income taxation and equal treatment for men and women. Working Documents 1985-1986, Document A2- 55/85, 6 June 1985. [EU European Parliament Document]
UNSPECIFIED (1982) Third report drawn up on behalf of the Committee on Economic and Monetary Affairs on the proposal from the Commission of the European Communities to the Council for a directive amending Directive 72/464/EEC on taxes other than turnover taxes which affect the consumption of manufactured tobacco (Doc. 1-328/80), Working Documents 1982-1983. Document 1-789/82, 1 November 1982. [EU European Parliament Document]
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EU Other
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EU Related
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EU Speech
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Burke, Richard. (1977) Address by Mr. Richard Burke, EEC Commissioner for Taxation, Transport, Consumer Affairs and Relations with the European Parliament to the Association of European Journalists. Dublin, 2 December 1977. [EU Speech]
von der Groeben, Hans. (1966) EEC taxation policy. Statement by M. Hans von der Groeben, Member of the Commission of the European Economic Community, to the European Parliament. Strasbourg, 8 March 1966. Includes French version. [EU Speech]
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