The Directorate-General for Taxation and Customs Union (DG TAXUD) is a
Directorate-General
Within the European Union, Directorates-General are departments with specific zones of responsibility, the equivalent of ministries at a national level. Most are headed by a European Commissioner, responsible for the general direction of the Dir ...
of the
European Commission
The European Commission (EC) is the executive of the European Union (EU). It operates as a cabinet government, with 27 members of the Commission (informally known as "Commissioners") headed by a President. It includes an administrative body ...
. 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
The European Union (EU) is a supranational political and economic union of member states that are located primarily in Europe. The union has a total area of and an estimated total population of about 447million. The EU has often been de ...
. It also co-ordinates taxation policy across the European Union.
Structure
The Directorate-General is presently organised into five directorates:
* Directorate A: Customs
* Directorate B: Digital Delivery of Customs and Taxation Policies
* Directorate C: Indirect Taxation and Tax Administration
* Directorate D: Direct taxation, Tax Coordination, Economic Analysis and Evaluation
* Directorate E: International and General Affairs
The department is headed by Director-General Mr Gerassimos Thomas, a Greek national. Since January 2022, Mr Thomas is supported by a Principal Adviser for Strategy and Economic Analysis Coordination.
Previously, the Directorate-General was organised into the following five directorates:
*Directorate A: Customs Policy, Legislation, Tariff
*Directorate B: Security & Safety, Trade Facilitation & International coordination
*Directorate C: Indirect Taxation and Tax Administration
*Directorate D: Direct taxation, Tax Coordination, Economic Analysis and Evaluation
*Directorate E: Resources and International Affairs
See also
*
European Commissioner for Economy
The European Commissioner for Economy is a member of the European Commission. The current Economy Commissioner is Paolo Gentiloni.
From 2014 to 2019 the post was named ''Commissioner for Economic and Financial Affairs, Taxation and Customs''. U ...
*
Customs union
A customs union is generally defined as a type of trade bloc which is composed of a free trade area with a common external tariff.GATTArticle 24 s. 8 (a)
Customs unions are established through trade pacts where the participant countries set up ...
*
Taxation
A tax is a compulsory financial charge or some other type of levy imposed on a taxpayer (an individual or legal entity) by a governmental organization in order to fund government spending and various public expenditures (regional, local, o ...
*
Single European Act
The Single European Act (SEA) was the first major revision of the 1957 Treaty of Rome. The Act set the European Community an objective of establishing a single market by 31 December 1992, and a forerunner of the European Union's Common Forei ...
*
General Agreement on Tariffs and Trade (GATT)
References
External links
Directorate-General for Taxation and Customs UnionEuropean Customs Information Portal (ECIP)TARIC - Online customs tariff database
Taxation and Customs Union
International taxation
Tax organizations
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