Tax policy in the European Union (EU) is divided into direct taxation, which is the responsibility of individual Member States, and indirect taxation, which has an impact on the free movement of goods and the freedom to provide services.

Tax policy at European level ensures that adequate measures are taken to prevent tax avoidance and double taxation. It also ensures that competition between Member States on the internal market is not affected by differences in indirect taxation rates and systems. Measures have also been adopted to avoid tax competition during money transfer between EU Member States.

More information on taxation in Europe:

• Overview of European tax policy and legislation
  
• Europa site general page on taxation
  
• European tax database of the European Commission
  
• Inventory of European taxes
  
• Link to ministries of tax and finance of EU Member States
  
• EU legislation on direct taxation
  
• Euractiv dossier on taxation in the EU
  
• EU common tax base project

See also:

• Employment legislation in the European Union
  
• Consumer protection in the European Union
  
• Direct selling legislation by country