The Commissioner for Taxation and Customs Union, Audit and Anti-Fraud is the member of the European Commission. The last commissioner was Algirdas Šemeta. The post 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 post is responsible for the EU's customs union and taxation policy. The European Union has had a customs union since the creation of the European Economic Community and that union extends to the non-EU members of the European Economic Area and to Turkey, Andorra and San Marino. Since 2010 it gained responsibility for audit (budgetary discharge, internal audit, counter fraud): in particular the Internal Audit Service and the European Anti-fraud Office.