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CHAPTER 1 | FREE MOVEMENT OF GOODS
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CHAPTER 2 | FREE MOVEMENT OF WORKERS
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CHAPTER 3 | RIGHT OF ESTABLISHMENT AND FREEDOM TO PROVIDE SERVICES
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CHAPTER 4 | FREE MOVEMENT OF CAPITAL
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CHAPTER 5 | PUBLIC PROCUREMENTS
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CHAPTER 6 | COMPANY LAW
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CHAPTER 7 | INTELLECTUAL PROPERTY LAW
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CHAPTER 8 | COMPETITION POLICY
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CHAPTER 9 | FINANCIAL SERVICES
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CHAPTER 10 | INFORMATION SOCIETY AND MEDIA
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CHAPTER 11 | AGRICULTURE AND RURAL DEVELOPMENT
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CHAPTER 12 | FOOD SAFETY, VETERINARY AND PHYTOSANITARY POLICY
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CHAPTER 13 | FISHERIES
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CHAPTER 14 | TRANSPORT POLICY
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CHAPTER 15 | ENERGY
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CHAPTER 16 | TAXATION
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CHAPTER 17 | ECONOMIC AND MONETARY UNION
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CHAPTER 18 | STATISTICS
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CHAPTER 19 | SOCIAL POLICY AND EMPLOYMENT
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CHAPTER 20 | ENTERPRISE AND INDUSTRIAL POLICY
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CHAPTER 21 | TRANS-EUROPEAN NETWORKS
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CHAPTER 22 | REGIONAL POLICY AND COORDINATION OF STRUCTURAL INSTRUMENTS
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CHAPTER 23 | JUDICIARY AND FUNDAMENTAL RIGHTS
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CHAPTER 24 | JUSTICE, FREEDOM AND SECURITY
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CHAPTER 25 | SCIENCE AND RESEARCH
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CHAPTER 26 | EDUCATION AND CULTURE
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CHAPTER 27 | ENVIRONMENT
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CHAPTER 28 | CONSUMER AND HEALTH PROTECTION
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CHAPTER 29 | CUSTOMS UNION
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CHAPTER 30 | EXTERNAL RELATIONS
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CHAPTER 31 | FOREIGN, SECURITY AND DEFENCE POLICY
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CHAPTER 32 | FINANCIAL CONTROL
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CHAPTER 33 | FINANCIAL AND BUDGETARY PROVISIONS
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CHAPTER 34 | INSTITUTIONS
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CHAPTER 35 | OTHER ISSUES
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CHAPTER 16 | TAXATION
chapters / CHAPTER 16 | TAXATION

Chapter 16 covers an extensive area of indirect taxation, namely value added tax (VAT) and excise duties. It lays down scope, definitions and principles of VAT. Excise duties on tobacco products, alcoholic beverages and energy products are also subject to EU legislation.

As regards direct taxation, the acquis under this chapter covers some aspects of taxing income from savings of individuals and corporate taxes.

The member-states are expected to comply with the principles from the Code of Conduct for Business Taxation, aimed at elimination of harmful tax measures.

Administrative cooperation and mutual assistance between member-states are aimed to ensure smooth functioning of the internal market in regard to taxation and to provide tools to prevent tax evasion and tax avoidance.

The member-states are expected to establish necessary capacity for implementation and enforcement of taxation, including links to relevant EU computerized taxation systems.

Explanatory screening
  • Explanatory meeting for Chapter 16: Taxation was held on 3 and 4 June 2019. Presentations from this meeting are available on the following link:
Bilateral screening