23 October 2001

Commission Communication on Tax Policy - priorities for the year ahead

-
The commission presented a commission communication on future taxation policy . It considers that the community must ensure that tax policy supports broader EU policy objectives. While harmonisation is necessary in the VAT and excises fields, other tax fields do not imply tax harmonisation. The commission intends to focus more attention in particular on the tax problems facing individuals and businesses operating within the internal market and will soon present options for co-ordinated action to tackle tax obstacles and inefficiencies in the company tax field, as well as reports concerning alcohol taxation and vehicle taxation. The commission intends to take legal action where member states’ national tax rules or practices do not comply with the Treaty. In addition, “enhanced co-operation” and non-binding approaches can be utilised instead of legislative proposals.

See laso the press release for a short summary.

© European Commission