TAXUD

TAXUD, the Directorate-General for Taxation and Customs Union of the European Commission, is the EU body responsible for policy and legislation concerning taxation and the EU customs union. It assists the Commission in proposing new rules and oversees their enforcement in member states, coordinating administration across borders to ensure uniform application of EU law.

The directorate-general handles VAT, excise duties (on alcohol, tobacco, energy, and coal, among others), customs duties, and the administration and modernization of the EU's customs union. It also works on external trade policy and related fiscal measures, including environmental and energy taxation where relevant. Its work aims to secure revenue for member states, ensure the proper functioning of the internal market, and facilitate legitimate cross-border trade.

TAXUD develops policy, drafts legislation, and supports implementation through guidance, technical standards, and information systems. It collaborates with national tax administrations and customs authorities, as well as with other EU institutions, to combat fraud, evasion, and facilitation of illicit trade. It also leads digital modernization efforts, such as electronic filing, customs declarations, and the VAT Information Exchange System (VIES) and Excise Movement and Control System (EMCS), to improve transparency and compliance.

The DG is part of the European Commission and is headquartered in Brussels. It is led by a Director-General and organized into units focused on VAT, customs, excise, and fiscal policy, among others. It works to ensure the integrity of the EU's single market and the efficiency of EU revenue collection.