Division Chapter 16: Taxation

Accelerate alignment of tax legislation with the acquis with particular attention to including free zones in the territorial application of the VAT regime, abolishing the existing zero rates of VAT, eliminating the discriminatory taxation of cigarettes and further harmonising the system of excise duties,

significantly strengthen the enforcement capacity of the tax and customs administrations, particularly regarding collection and control functions and developing the necessary IT systems; continue the work on building a functioning and adequately staffed excise duty service; simplify procedures and reinforce controls to effectively prosecute tax fraud,

commit to the principles of the Code of Conduct for business taxation and ensure that new tax measures are in conformity with these principles.