Public feedback on EU legislation

PROPUESTA DE PARTICIPACIÓN CIUDADANA: MODELO AVC La Unión Europea afronta una pérdida crítica de soberanía económica y de seguridad debido a la dependencia tecnológica de potencias globales. Frente a un modelo exterior desregulado que destruye los derechos laborales y el entorno, la UE debe aplicar un cambio de mentalidad institucional basado en la legítima defensa del bienestar y la naturaleza. Se propone el Modelo de Autarquía Vital Conectada (AVC), un sistema monetario…

Suomen Tekstiili & Muoti ry (STJM) kiittää mahdollisuudesta lausua komission aloitteesta Arvonlisävero ja kiertotalous. Pidämme aloitetta tärkeänä. Arvonlisäverotuksen tulee tukea tuotteiden käyttöiän pidentämistä ja kiertotalouteen perustuvan liiketoiminnan kannattavuutta. EU:n kiertotaloustavoitteiden ja yrityksille asetettavien velvoitteiden rinnalle tarvitaan taloudellisia kannustimia, jotka tukevat yritysten ja kuluttajien siirtymistä kiertotalouden mukaisiin…

Hej! Mitt förslag går ut på att särskilja och undanta alla livsmedel som har producerats utan bekämpningsmedel, utan konstgödsel, utan GMO från VAT. Det så kallade konventionella storskaliga jordbruket har så många negativa effekter på markanvändning, jord, insekter och biologisk mångfald att produkter producerade på detta sätt bör belastas med en högre VAT. Produkter från ekologiska, giftfria, regenerativa odlingar som KRAV-produkter får alltså på detta sätt en ekonomisk…

Förderung kreislauforientierter handwerklicher Dienstleistungen: Das Tischler- und Schreinerhandwerk unterstützt das Ziel, den europäischen Mehrwertsteuerrahmen stärker an den Grundsätzen der Kreislaufwirtschaft auszurichten. Insbesondere sollten Reparatur, Instandsetzung und professionelle Aufarbeitung bestehender Produkte gegenüber deren vorzeitigem Ersatz durch Neuprodukte steuerlich nicht benachteiligt werden. Die von der Kommission identifizierten Hemmnisse bei…

Žádost o přijetí v rozpočtu 2028-34 : v c.j 221181/EU - OH. Dle požadavků v čl 5,15,16 SFEU: Varianta A: článek 107 SFEU o přehodnocení v stavu poskytování podpory B čl 291 SFEU aplikace do samosprávy EU v OH 221/181. C . čl 312-315 SFEU o rozpočtu EU v OÚ Hrádek okres Frýdek-Místek zákon 250/2000 sb v správní nařízení v nově zavést úpravu EU: Čl 55-358 SEU v působnosti samospráv EU včetně OÚ Hrádek. Žádost v věci návrhu podvazby EU v 2027 - zařazení v správní nařízení v…

To the European Commission Have Your Say initiative 18833 (VAT and the circular economy) CircleUNA LLC · Dina Sinclair · [email protected] · www.circleuna.com · 13 October 2026 CircleUNA works on residual-mass accounting for apparel. For a named sales year we place leftover physical mass in metric tonnes equal beside Scope 3 Category 12 in tCOe. The two lines are complementary and non-interchangeable. They are not netted. A carbon figure does not erase leftover mass. This…

I welcome the European Commissions initiative to examine how VAT arrangements can better support second-hand markets and circular business models. I am submitting the accompanying academic position paper for consideration under Pillar 1 (second-hand goods), particularly the assessment of potential impacts on market demand. The submission draws principally on my peer-reviewed research into second-hand wedding dress consumption (Thomas, Hancock and Boardman, 2025), alongside…

Feedback on COM(2026) 308 final Administrative Cooperation in Taxation (DAC Recast) I support consolidating the existing DAC framework and reducing unnecessary reporting obligations while preserving effective cross-border tax cooperation. The proposal already includes important improvements to reporting, taxpayer identification and information exchange. From an independent technology and cybersecurity perspective, I recommend the following practical refinements. 1. Article…

Position Statement on Behalf of the Irish Vehicle Recycling Sector ReParts (Auto Parts Reuse Association CLG) is the representative body for licensed Authorized Treatment Facilities (ATFs) across Ireland. We strongly support the European Commissions initiative to update the EU VAT Directive framework to allow Member States the legal flexibility to apply 0% or reduced VAT rates to second-hand, reused, and refurbished automotive components. As with most European countries,…

The Irish Tax Institute welcomes the opportunity to provide feedback on the European Commissions proposal for a Council Directive on administrative cooperation in the field of taxation (Recast of the DAC). We have prepared the attached Position Paper which outlines the feedback from our members who are Chartered Tax Advisers that provide tax services and business expertise to thousands of Irish owned and multinational businesses, as well as to individuals, in Ireland and…

Ritengo che l'aliquota debba essere abbasta per agevolare le difficoltà economiche dei contribuenti

je veux contribuer

I welcome the Commissions initiative to review VAT in the context of the circular economy. We should use this opportunity for a broader rethink. VAT should not only be adapted to the circular economy; it should help make Europe more affordable, competitive and resource-efficient. The Commission rightly points out that todays VAT rules were largely designed for a linear economy. In some cases they still make buying new goods more attractive than repairing, reusing,…

AS LHV Pank welcomes the Commission's initiative to recast Council Directive 2011/16/EU on administrative cooperation in the field of taxation (DAC). We support its goals of simplification and better data quality. We would, however, like to point out one significant limitation of the proposed TIN verification mechanism. As we understand the proposal, the mechanism would check whether a TIN has a valid structure and format, but not whether it belongs to the person who…

Ich begrüße das Ziel der Europäischen Kommission, die Mehrwertsteuervorschriften stärker an den Grundsätzen der Kreislaufwirtschaft auszurichten. Aus meiner Sicht sollte dabei jedoch auch der stark wachsende Direktimport sehr niedrigpreisiger Waren aus Drittstaaten über internationale Online-Plattformen berücksichtigt werden. Wenn langlebige, reparierbare, wiederverwendbare und wiederaufgearbeitete Produkte steuerlich gefördert werden sollen, sollte gleichzeitig vermieden…

MODINT welcomes the Commissions initiative to better align VAT rules with the circular economy. For the textile and clothing sector. Second-hand products: Simplifying and harmonising the current margin scheme would help, but we expect the impact to be limited. To make second-hand products more competitive compared with new products, a stronger incentive is needed. MODINT therefore supports a 0% VAT rate for second-hand products. Alternatively, a substantially reduced VAT…

Verpflichtende Spezialregelungen zeigten in der Vergangenheit oftmals, dass die eigentlichen Ziele aufgrund der hohen Komplexität oftmals verfehlt werden. Die Margensteuer in der Reisebranche erreicht in der Praxis oftmals das Gegenteil einer Vereinfachung. Eine verpflichtende Differenzbesteuerung im Gebrauchtwarenhandel könnte vergleichbare Effekte erzielen. Viel mehr wäre es sinnvoll diese Branche zu unterstützen, indem ihnen die Wahlfreiheit belassen wird und gleichzeitig…

Návrh v začlenění do sběr dat platforma EU v dodatečně návrh o rozpočtu EU 2028-34 v doplňkové daň hazardní včetně online hry i nově registrované uživatele v hráčů v hazardu EU v Pod 40 mln obyvatel EU, včetně samosprávy EU 110,000 ponechání jejich pravomoc dle článku 5 SFEU - tak jse strany samosprávy v 10%= na provozní náklady EU o -1,993.5 mld eur (14) mld eur tím že uvolňuje 16 mld eur na úsporné opatření v úrocích EU 2,90%, nově daň z cukru a soli včetně sladké nápoje…

En tant que fondateur de Snappies, entreprise belge proposant un service complet de langes lavables aux crèches, je constate chaque jour que la transition circulaire dépend de décisions très concrètes. Une crèche peut être convaincue de lintérêt du réutilisable, mais son budget reste déterminant. Une TVA réduite sur les services circulaires, permettant un prix plus compétitif, transformerait cette conviction en action. Car lécart entre un modèle linéaire et son alternative…

Reduced VAT for food should be only for products in eco-plastic-free packaging. VAT for train travel should be 0%.

ESWET, the European Suppliers of Waste-to-Energy Technology, welcomes the Commission's call for evidence on VAT and the circular economy as a timely contribution to the forthcoming Circular Economy Act. In ESWET's view, well-designed fiscal measures can play a decisive role in correcting the persistent price gap between primary and secondary raw materials. To this end, ESWET supports reduced VAT rates for products containing certified recycled content, accompanied by…

Aligning cycling incentives with circular economy principles: Today, public support for cycling focuses mainly on the purchase of new bicycles: acquisition premiums for companies, self-employed workers and individuals, and favourable tax treatment for individual bike leasing. These measures have played a valuable role in getting more people onto bikes, and they should be recognised for that. However, they do not support circular models in the cycling sector, nor do they…

Atea and Atea Logistics welcome the European Commissions initiative to examine how VAT rules can better support circular business models. The direction is right. The ambition, however, should be higher. Europe cannot credibly ask businesses to keep products in use for longer while maintaining tax and administrative systems designed primarily for a linear flow: manufacture, sell, use, discard. For circular models to scale, it must be commercially and administratively…

Living in Greece, the circular economy is not as mature and stable as it should be. The vat framework doesnt help either, as it an unclear old legislation that doesnt allow companies to be certain that they are complying with it.

Celebramos la iniciativa de la Comisión Europea para alinear el sistema del IVA con la economía circular. Para que esta transición sea efectiva y apoye la competitividad, es urgente establecer una verdadera neutralidad fiscal que elimine las barreras burocráticas sobre los bienes reacondicionados frente a los nuevos. Asimismo, resulta imperativo suprimir el derecho a deducción por la destrucción de mercancía viable, facilitando en su lugar la donación mediante exenciones…

Dear Sir, Madam, As an SME, to comply with all VAT rules of the EU countries is quite a blocker to engage business to our counterparts' countries. It took us a lot of effort to understand each scheme and needed us to modify deeply our internal system to be sure to be complient. This led to unecessary burden, ineficiencies and we needed to postpone the lauch of our product lines in multiple sales channels due to that. In addition, the Circular economy has been handeled…

The proposal fully follows the logic of the EU Green Deal. It is indirectly giving effect to the polluter pays principle, by granting tax advantage to other than new products. The proposal in particular complements the ESPR, thus providing for more coherence in the regulatory framework. Surprisingly, the initiative appears a little too limited. Why has GPP not been taken into consideration. EU wide public service spends annually around 2,5 trillion on public purchasing.…

As an upcycling artist and brand, I welcome the European Commission's recognition that the current VAT framework do not encourage reuse, refurbishment, remanufacturing and repair. I would like to contribute a perspective from the creative and small-business side of the circular economy. Please take SMALL BUSINESSES into account. Most upcycling businesses are small business. Then, UPCYCLING should be recognised as a distinct circular economic activity. When I create an…

I am submitting this feedback in my personal capacity as an EU citizen. I am the founder and CEO of RoadRecord, a Hungarian software company specialising in digital mileage logs and the documentation of business and private vehicle use for tax purposes. This gives me practical experience with actual-use-based VAT deduction and the administrative burden associated with documenting vehicle use. I support the objective of creating a more coherent EU framework for input VAT…

Aliapur, éco-organisme agréé de la filière de responsabilité élargie du producteur (REP) des pneumatiques usagés en France, accueille favorablement l'initiative de révision de la directive TVA en soutien à l'économie circulaire, en particulier son premier pilier relatif aux biens d'occasion et remanufacturés. Sur les pneus d'occasion (réemploi/réutilisation) : nous soutenons pleinement l'extension du droit à déduction de TVA et la simplification/harmonisation du régime de la…

I run a small online bookshop specializing in philosophy books, many of which are only available in the US and in very limited quantities. Before the new 3 customs duty, I could ship these directly to customers in Europe but that's no longer financially viable under the new rules. I wanted to ask: is there any possibility of extending the 1950 Florence Agreement (which exempts educational, scientific, and cultural materials from import duties) to cover this new customs…

I operate The North Face Renewed for VF Corperation. Our active markets are live within the UK and Germany. In both markets, goods are sourced from post-consumer streams, for example warranty returns from end customers on goods sold and VAT paid on the initial sale. Launching the resale business for The North Face has been in support of the Ban on the Destruction of Unsold Goods. For the business to remain viable, we must compete with C2C marketplaces upon which no VAT is…

Thank you for circulating details of the Public Consultation on VAT and the Circular Economy. As CEO of Liberty Recycling, a company with over 30 years' experience as Ireland's leading textile sorter and grader, I would like to submit the following views for forwarding to the EU Commission and the Department on Circular Economy. 1. Zero-rated VAT on discarded goods or unwanted textiles would have a negative effect on charity shops in Ireland as there could be lots of used…

Il CNSBII Corpo Nazionale Sentinelle Bacini Idrografici Italiani presenta le proprie osservazioni sulliniziativa LIVA e leconomia circolare, con particolare attenzione agli effetti ambientali delle scelte che saranno valutate dalla Commissione. Il documento di consultazione individua tre ambiti: il trattamento IVA dei beni usati, ricondizionati e rifabbricati; la donazione dei beni ancora funzionali in alternativa alla loro distruzione; la disciplina della detrazione IVA per…

OMV is undertaking the largest transformation in its history. To support this ambition, OMV is developing circular, renewable and synthetic fuels and chemicals projects, including solutions based on green hydrogen and biogenic CO. These products will offer customers a lower-carbon value proposition and support the transition to a more sustainable chemicals value chain. OMV appreciates the opportunity to provide feedback to the recycled content calculation rules for…

Henkel supports the objective of increasing recycled plastic content in packaging and establishing harmonized EU rules that are practical, enforceable, and supportive of a circular economy. Please find our more detailed remarks attached.

Assess technologies using transparent and comparable criteria, including energy use, greenhouse-gas emissions, resource efficiency, output quality and usable yield. Consider food-packaging performance, including food-contact suitability, moisture protection, seal integrity and durability during storage and transport. Recognize that availability of suitable recycled polymers may differ between food-contact flexible packaging, rigid packaging and non-food-contact transport…

The Packaging and Packaging Waste Regulation (PPWR)1 makes recycled-content requirements a condition for plastic packaging placed on the Union market. The rules adopted under Article 7(10) must therefore enable legitimate trade in recycled materials and packaging, while ensuring that imported recycled content is counted towards EU targets only if compliance with requirements equivalent to the applicable EU requirements has been demonstrated across the relevant stages of the…

Please find attached Repsols response to the consultation Packaging and Packaging Waste Sustainability Criteria for Plastic Recycling Technologies.