[cc_full_width_col background_color="FFFFFF" shadow_color="888888" radius="6"]Taxation and customs policy focuses on how government raises revenues in order to fund better public services. EU taxation policy supports the view that there is no need for an across the board harmonisation of Member States' tax systems. Provided that they respect EU rules, Member States are free to choose the tax systems that they consider most appropriate and according to their preferences.

EU customs policy supports the need to have a paperless environment. The single market can only function properly when there is a common application of common rules at its external borders. This implies that the 27 Customs administrations of the EU must act as though they were one.

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Taxation and Customs

Briefings

• Export Control Act 2002