The Directorate-General for Taxation and Customs Union (DG TAXUD) 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.
Within the European Union, directorate-general is a branch of an administration dedicated to a specific field of expertise.
The European Commission (EC) is the executive branch of the European Union, responsible for proposing legislation, implementing decisions, upholding the EU treaties and managing the day-to-day business of the EU. Commissioners swear an oath at the European Court of Justice in Luxembourg City, pledging to respect the treaties and to be completely independent in carrying out their duties during their mandate. Unlike in the Council of the European Union, where members are directly and indirectly elected, and the European Parliament, where members are directly elected, the Commissioners are proposed by the Council of the European Union, on the basis of suggestions made by the national governments, and then appointed by the European Council after the approval of the European Parliament.
The European Union (EU) is a political and economic union of 28 member states that are located primarily in Europe. It has an area of 4,475,757 km2 (1,728,099 sq mi) and an estimated population of about 513 million. The EU has developed an internal single market through a standardised system of laws that apply in all member states in those matters, and only those matters, where members have agreed to act as one. EU policies aim to ensure the free movement of people, goods, services and capital within the internal market, enact legislation in justice and home affairs and maintain common policies on trade, agriculture, fisheries and regional development. For travel within the Schengen Area, passport controls have been abolished. A monetary union was established in 1999 and came into full force in 2002 and is composed of 19 EU member states which use the euro currency.
The Directorate-General is organised into five directorates: [1]
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. Customs unions are established through trade pacts where the participant countries set up common external trade policy. Common competition policy is also helpful to avoid competition deficiency.
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 codified European Political Cooperation, the forerunner of the European Union's Common Foreign and Security Policy. It was signed at Luxembourg on 17 February 1986, and at The Hague on 28 February 1986. It came into effect on 1 July 1987, under the Delors Commission.
The General Agreement on Tariffs and Trade (GATT) is a legal agreement between many countries, whose overall purpose was to promote international trade by reducing or eliminating trade barriers such as tariffs or quotas. According to its preamble, its purpose was the "substantial reduction of tariffs and other trade barriers and the elimination of preferences, on a reciprocal and mutually advantageous basis."
A trade agreement is a wide-ranging taxes, tariff and trade treaty that often includes investment guarantees. It exists when two or more countries agree on terms that helps them trade with each other. The most common trade agreements are of the preferential and free trade types are concluded in order to reduce tariffs, quotas and other trade restrictions on items traded between the signatories.
The Commissioner for the Environment is the member of the European Commission responsible for EU environmental policy. The current Commissioner is Karmenu Vella.
The Directorate-General for Research and Innovation is a Directorate-General of the European Commission, located in Brussels, and responsible for the European Union's research and innovation policy and coordination of research and innovation activities. It is headed by Commissioner Carlos Moedas and Director-General Jean-Eric Paquet.
The Directorate-General for Environment is a Directorate-General of the European Commission, responsible for the European Union policy area of the environment.
The Directorate-General for the External Relations was a Directorate-General of the European Commission, responsible for the external policy. The DG was merged into the European External Action Service in 2010, then headed by High Representative Catherine Ashton.
The Directorate-General for Maritime Affairs and Fisheries is a Directorate-General of the European Commission, responsible for the policy area of fisheries, the Law of the Sea and Maritime Affairs of the European Union.
The Directorate-General for Economic and Financial Affairs is a Directorate-General of the European Commission. The DG ECFIN is located in Brussels, Belgium, and Luxembourg. Its main responsibility is to encourage the development of Economic and Monetary Union both inside and outside the European Union, by advancing economic policy coordination, conducting economic surveillance and providing policy assessment and advice.
The Federal Board of Revenue is a top federal government body that investigates crimes related to taxation and money-laundering. FBR operates special Broadening of Tax Base Zones that keep tax evaders under surveillance and perform special tasks for FBR Headquarters. FBR collects intelligence on tax evasion and administers tax laws for the Government of Pakistan and acts as the central revenue collection agency of Pakistan.
The Directorate-General for Trade is a Directorate-General of the European Commission. It covers a wide area from manufactured goods to services, intellectual property and investment.
The Directorate-General for International Cooperation and Development is one of the departments of the European Commission. It operates under the authority of the European Commissioner for International Cooperation & Development, Neven Mimica.
The Commissioner for Economic and Monetary Affairs and the Euro is the member of the European Commission responsible for economic and financial affairs. The current Commissioner is Valdis Dombrovskis (EPP).
The ATA Carnet, often referred to as the "Passport for goods" or "Merchandise passport", is an international customs document that permits the tax-free and duty-free temporary export and import of nonperishable goods for up to one year. It consists of unified Customs declaration forms which are prepared ready to use at every border crossing point. It is a globally accepted guarantee for Customs duties and taxes which can replace security deposit required by each Customs authorities. It can be used in multiple countries in multiple trips up to its one-year validity. The acronym ATA is a combination of French and English terms "Admission Temporaire/Temporary Admission." The ATA carnet is now the document most widely used by the business community for international operations involving temporary admission of goods.
The EUR.1 movement certificate is a form used in international commodity traffic. The EUR.1 is most importantly recognized as a certificate of origin in the external trade in legal sense, especially within the framework of several bi- and multilateral agreements of the Pan-European preference system.
The Commissioner for Economic and Financial Affairs, Taxation and Customs is a member of the European Commission. The current commissioner is Pierre Moscovici. Until 2014 the post was named Commissioner for Taxation and Customs Union, Audit and Anti-Fraud and was previously divided prior to 2010, with audit being under control of the Commissioner for Administrative Affairs. The post was abolished in 2014, when the Juncker Commission merged the post with that of the Economic and Financial Affairs portfolio.
The European Union Customs Union (EUCU) is a customs union which consists of all the member states of the European Union (EU), Monaco, and some dependencies of the United Kingdom which are not part of the EU. Some detached territories of EU members do not participate in the customs union, usually as a result of their geographic separation. In addition to the EUCU, the EU is in customs unions with Andorra, San Marino, and Turkey, through separate bilateral agreements.
The European Customs Information Portal (ECIP) is an importing and exporting service provided by the EU for business operators of the member states of the European Union.
The Directorate-General for Migration and Home Affairs is a Directorate-General of the European Commission. The role of the body is to ensure the EU's security, to build a common EU migration and asylum policy, and to promote dialogue and cooperation with non-EU countries. Thereby, it contributes to the Area of freedom, security and justice (AFSJ).
The European Union's (EU) Common Commercial Policy or EU Trade Policy is the policy whereby EU member states delegate authority to the European Commission to negotiate their external trade relations, with the aim of increasing trade amongst themselves and their bargaining power vis-à-vis the rest of the world. The Common Commercial Policy is logically necessitated by the existence of the Customs Union, which in turn is also the foundation upon which the Single Market and Monetary Union were later established.
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