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VAT legislation on public bodies and tax exemptions in the public interest

Title
Consultation on Review of existing VAT legislation on public bodies and tax exemptions in the public interest
Policy fields

Taxation

Target groups
The Commission invites all interested parties to submit their contributions in response to the questions raised in the consultation document 'Review of existing VAT legislation on public bodies and tax exemptions in the public interest’.
Period of consultation
From 14.10.2013 to 25.04.2014
Please note that the consultation's closing date has been postponed from 14/02/2014 to 25/04/2014.
Objective of the consultation

The Commission adopted in December 2011 a Communication on the future of VATpdf Choose translations of the previous link  that sets out the fundamental characteristics that must underlie the new VAT regime, and priority actions needed to create a simpler, more efficient and more robust VAT system in the EU.

One of the priority areas in this regard is the review and possible revision of the VAT rules on the public sector including the special rules for public bodies and the tax exemptions in the public interest. To prepare the ground for a possible future legislative initiative in this area the European Commission launched two economic studies and had discussions in January 2013 with Member States within the Group on the future of VATand with VAT experts within the VAT expert Group; furthermore a Fiscalis stakeholder conference on this issue was held in Italy in April 2013.

In the context of the preparation of an impact assessment on this issue, the European Commission is launching this public consultation to give all interested stakeholders a further opportunity to express their views on the issue.

How to submit your contribution

We welcome contributions from all parties interested.

If you are answering this consultation as an individual or on behalf of an organisation not registered in the Interest Representative Register, please see the section at the bottom of the page or click on TAXUD-C1-PUBLICSECTOR-NON-REGISTERED@ec.europa.eu to submit your contribution.

If you are answering this consultation on behalf of an organisation registered in the Interest Representative Register – please click on TAXUD-C1-PUBLICSECTOR-REGISTERED@ec.europa.eu  to submit your contribution. Please see also the section at the bottom of this page.

If you are answering this consultation on behalf of a public authority – please click on TAXUD-C1-PUBLICSECTOR-PUBLIC-BODIES@ec.europa.eu  to submit your contribution.

Received contributions will be published on the Internet and responses from organisations not registered in the Interest Representative Register will be published separately. It is important to read the specific privacy statement attached to this consultation for information on how your personal data and contribution will be dealt with.

View the consultation document
Consultation paperpdf(99 kB) Choose translations of the previous link 
Please note that all EU language versions are now available.
Contact details
responsible service

Directorate-General for Taxation and Customs Union
VAT - Unit TAXUD/C1

postal address

European Commission
Directorate-General for Taxation and Customs Union
VAT - Unit TAXUD/C1
Rue Joseph II 79, Office J79 05/065
B-1049 Brussels
Belgium

Number of responses received to this consultation
Consultation is on-going
View the contributions
In the interests of transparency, organisations have been invited to provide the public with relevant information about themselves by registering in the Interest Representative Register and subscribing to its Code of Conduct. If the organisation is not registered, the submission is published separately from the registered organisations.
Results of consultation and next steps
Protection of personal dataSpecific privacy statementpdf(17 kB) Choose translations of the previous link 
 

"How to submit your contribution" in respect of organisations

In the interests of transparency, organisations (including, for example, NGOs, trade associations and  commercial enterprises) are invited to provide the public with relevant information about themselves by registering in the Interest Representative Register and subscribing to its Code of Conduct

If you are a Registered organisation, please indicate the name and address of your organisation and your Register ID number on the first page of your contribution. Your contribution will then be considered as representing the views of your organisation.
Submit your contribution.

If your organisation is not registered, you have the opportunity to Register now.
Then return to this page to submit your contribution as a Registered organisation.

Responses from organisations not registered will be published separately.
Non-registered organisations, please submit your contributions here.

The Commission asks organisations who wish to submit comments in the context of public consultations to provide the Commission and the public at large with information about whom and what they represent. If an organisation decides not to provide this information, it is the Commission's stated policy to list the contribution as part of the individual contributions. (Consultation Standards, see COM (2002) 704, and Communication on ETI Follow-up, see COM (2007) 127 of 21/03/2007)