EU Acquis
>
Chapter 16
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.
Read more...
Building Bosnia and Herzegovina’s institutional readiness for EU integration
Raising awareness on Montenegro’s accession process
Establishing a systematic approach in channeling development partners’ assistance and monitoring its effectiveness
Setting the ground for future action under the K4R programme support
Setting the scene for EU screening preparations
Enhancing Albania's alignment with EU competitiveness and inclusive growth standards
Assisting Montenegro toward progressing on negotiation chapters
Strengthening Bosnia and Herzegovina's path to EU integration: Legal alignment and institutional reform
Supporting the development of North Macedonia’s Reform Agenda
Toward more effective horizontal policy planning in North Macedonia