Consultation on Review of existing VAT legislation

October 16, 2013

Pgm2014 2020: Yes


The Commission adopted in December 2011 a Communication on the future of VAT 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 VAT and 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 framework of Fiscalis programme.

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.