Chapter 16: Taxation
The acquis on taxation covers extensively the area of indirect taxation, namely value-added tax (VAT) and excise duties. It lays down the scope, definitions and principles of VAT. Excise duties on tobacco products, alcoholic beverages and energy products are also subject to EU legislation. As concerns direct taxation, the acquis covers some aspects of taxing income from savings of individuals and of corporate taxes. Furthermore, Member States are committed to complying with the principles of the Code of Conduct for Business Taxation, aimed at the elimination of harmful tax measures. Administrative co-operation and mutual assistance between Member States is aimed at ensuring a smooth functioning of the internal market as concerns taxation and provides tools to prevent intra-Community tax evasion and tax avoidance. Member States must ensure that the necessary implementing and enforcement capacities, including links to the relevant EU computerised taxation systems, are in place.
Negotiation chapters
- Chapter 3: Right of establishment and freedom to provide services
- Chapter 8: Competition policy
- Chapter 9: Financial services
- Chapter 12: Food safety, veterinary and phytosanitary policy
- Chapter 15: Energy
- Chapter 16: Taxation
- Chapter 27: Environment and climate changes
- Chapter 28: Consumer and health protection
- Chapter 33: Financial and budgetary provisions
- Chapter 32: Financial control