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  2. European Union value added tax - Wikipedia

    en.wikipedia.org/wiki/European_Union_value_added_tax

    EU VAT Tax Rates. The European Union value-added tax (or EU VAT) is a value added tax on goods and services within the European Union (EU). The EU's institutions do not collect the tax, but EU member states are each required to adopt in national legislation a value added tax that complies with the EU VAT code. Different rates of VAT apply in ...

  3. Value-added tax - Wikipedia

    en.wikipedia.org/wiki/Value-added_tax

    The European Union VAT is mandatory for member states of the European Union. The EU VAT asks where supply and consumption occurs, which determines which state collects VAT and at what rate. Each state must comply with EU VAT law, [56] which requires a minimum standard rate of 15% and one or two reduced rates not to be below 5%. Some EU members ...

  4. Tax rates in Europe - Wikipedia

    en.wikipedia.org/wiki/Tax_rates_in_Europe

    VAT Rates Applied in the Member States of the European Union, 1 July 2013, European Commission; Excise duties on alcohol, tobacco and energy, 1 July 2013, European Commission; HM Revenue & Customs: Corporation Tax rates; European VAT Rates

  5. Directorate-General for Taxation and Customs Union - Wikipedia

    en.wikipedia.org/wiki/Directorate-General_for...

    The Directorate-General for Taxation and Customs Union (DG TAXUD) is a Directorate-General of the European Commission. The DG Taxation and Customs manages, defends and develops the customs union as a vital part of protecting the external borders of the European Union .

  6. Politics of the European Union - Wikipedia

    en.wikipedia.org/wiki/Politics_of_the_European_Union

    The two legislative powers of the OLP are directives and regulations. A directive requires the member states to pass the new law individually, a process called "transposition." The difference in the timing of completing transposition is the "democratic deficit." A regulation acts on all the member states at once and is effective immediately.

  7. Import One-Stop Shop - Wikipedia

    en.wikipedia.org/wiki/Import_One-Stop_Shop

    The VAT is included and the delivery company doesn't charge a customs clearance fee. [3] The customs clearance is also much faster. [3] By abolishing the 22 euro VAT exemption for deliveries from third countries, it is estimated that more than 7 billion euros in additional taxes will be collected from the EU member states yearly.

  8. Factbox-Candidates to join the European Union - AOL

    www.aol.com/news/factbox-candidates-join...

    The European Commission published on Wednesday its report on progress made by candidates to become members of the European Union on the road to fulfilling all the necessary criteria. Accession ...

  9. Missing trader fraud - Wikipedia

    en.wikipedia.org/wiki/Missing_trader_fraud

    Carousel fraud, explained by the Dutch State. Missing trader fraud (also called missing trader intra-community fraud or MTIC fraud) involves the non-payment of Value Added Tax (VAT) to a government by fraudsters who exploit VAT rules, most commonly the European Union VAT rules which provide that the movement of goods between member states is VAT-free.