In this edition we address the European Union's customs efforts in 'exYugoslavia' with an article by Thomas Carroll who is the head of our new unit 'International technical assistance on customs and taxation'. Our role in this difficult area has changed but, as you will see, is no less...

Excise duties and energy taxes - a short history. Only two things in life are certain: death and taxes ... This article gives a short history of mineral oils taxation; sketches in the legal structure; sets out the current situation and maps out the next stage of development proposed by the...