VAT legislation on public bodies and tax exemptions in the public interest
The purpose of this consultation is to collect relevant evidence and information from stakeholders to help the Commission develop its thinking on VAT rules for public bodies and exemptions in the public interest.
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.
The European Commission is launching this public consultation to give all interested stakeholders a further opportunity to express their views on the issue.
The Commission welcome contributions from all parties interested. See the Commission website for details on how to respond.