REGLEMENTARI FISCALE PRIVIND IMPOZITELE INDIRECTE
                    ÎN UNIUNEA EUROPEANA /
          TAX REGULATIONS CONCERNING INDIRECT TAXES
                       IN EUROPEAN UNION

Lector univ. drd. Mirela-Anca Postole - Universitatea Titu Maiorescu Bucuresti,
ancapostole@yahoo.com

Abstract:
The creation of the EU has lead to some very interesting accomplishments in the economic
domain, such as the elimination of customs tariffs and the creation of a unique currency, the Euro.
In what regards the fiscal policy, we can say that we are still far from gaining an entire consent;
the fiscal systems in the EU countries are very different from each other. The fiscal policy at the
EU level is set up by The General Directorate for Fiscal and Customs Policies (DGTAXUD), an
organization that is part of the European Commission. DGTAXUD is organized into 5
directorates and a number of departments. The mission of DGTAXUD in the domain of indirect
taxation implies: the implementation of coherent system of applying the VAT; modernizing and
simplifying the VAT system; establishing the same value for the ad-valorem taxes; observing the
policies and fiscal practices of the member states, aiming at defining common fiscal strategies at
the European level.

Keywords: fiscal policy, indirect taxation, European Union

JEL codes: E62, F36, H20