Directorate-General for Taxation and Customs Union (European Commission)
Encyclopedia
The Directorate-General for Taxation and Customs Union is a Directorate-General
of the European Commission
. 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
. It also co-ordinates taxation policy across the European Union.
Directorate-General
A Directorate-General is a branch of an administration dedicated to a specific field of expertise.* The European Commission: Commission Directorates-General are each headed by a European Commissioner;* The European Patent Office: EPO Directorates-General;...
of the European Commission
European Commission
The European Commission is the executive body of the European Union. The body is responsible for proposing legislation, implementing decisions, upholding the Union's treaties and the general day-to-day running of the Union....
. 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
European Union
The European Union is an economic and political union of 27 independent member states which are located primarily in Europe. The EU traces its origins from the European Coal and Steel Community and the European Economic Community , formed by six countries in 1958...
. It also co-ordinates taxation policy across the European Union.
Structure
The Directorate-General is organised into five directorates:- Directorate R: Resources
- 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
See also
- Customs unionCustoms unionA customs union is a type of trade bloc which is composed of a free trade area with a common external tariff. The participant countries set up common external trade policy, but in some cases they use different import quotas...
- Taxation
- Single European ActSingle European ActThe Single European Act 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 codified European Political Cooperation, the forerunner of the European Union's Common Foreign and Security Policy...
- General Agreement on Tariffs and TradeGeneral Agreement on Tariffs and TradeThe General Agreement on Tariffs and Trade was negotiated during the UN Conference on Trade and Employment and was the outcome of the failure of negotiating governments to create the International Trade Organization . GATT was signed in 1947 and lasted until 1993, when it was replaced by the World...
(GATT)