How to read this page. This shows co-occurrence, not causation: that an organisation followed this act or met the Commission does not by itself mean it shaped the outcome. Every number is a direct count from official EU registers.
Who followed this act (EU Transparency Register)
Country
Organisations
FR
4
DE
3
CH
2
ES
2
GB
2
BE
2
IT
1
NL
1
FI
1
LI
1
RO
1
Source: EU Transparency Register. n = 20 organisations naming this act in their register entry; x = country of seat, y = number of organisations.
Source: meetings published by the European Commission. n = 150 meetings with organisations naming this act; x = quarter of the meeting date, y = meetings.
Only meetings with Commissioners, their cabinets and Directors-General are published. An early meeting is not evidence of influence on the outcome — it shows access, and should be read as exactly that.
Selected on the submitter type each filer declared: research institutions, NGOs, environmental and consumer organisations, trade unions. Business associations appear in the sections above.
University of South Wales · research institution · GB · 2026-10-11 ↗ official source
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 relevant European consumer and retail evidence. It offers a perspective that may be overlooked in assessments focused…
Universidad Complutense de Madrid · research institution · ES · 2026-09-28 ↗ official source
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 armonizadas. Finalmente, para descarbonizar la movilidad corporativa, el nuevo marco debe condicionar las deducciones de…
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 clothing shops opening up all over the Country competing with charity shop that provide a great service to Ireland, also…
CNSBII – Corpo Nazionale Sentinelle Bacini Idrografici Italiani · environmental organisation · IT · 2026-09-17 ↗ official source
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 le autovetture. Per il CNSBII, il primo punto richiede una distinzione chiara tra riuso, riparazione,…
Θέμα: Διατήρηση του μηδενικού συντελεστή ΦΠΑ στις διεθνείς θαλάσσιες επιβατικές μεταφορές Η ευρωπαϊκή επιβατηγός ναυτιλία αποτελεί στρατηγικό πυλώνα της Ε.Ε., διασφαλίζοντας κινητικότητα, κοινωνική συνοχή, οικονομική δραστηριότητα και γεωγραφική συνέχεια, ιδίως για νησιωτικές και απομακρυσμένες περιοχές. Μεταφέρει πάνω από 370 εκατομμύρια επιβάτες ετησίως και αντιπροσωπεύει το 58,6% της παγκόσμιας χωρητικότητας, στηρίζοντας εκατοντάδες χιλιάδες θέσεις εργασίας στον τουρισμό και στις τοπικές οικονομίες. Στο πλαίσιο του πακέτου Fit for 55, ο κλάδος έχει ήδη επιβαρυνθεί με υψηλά κόστη…
EPF welcomes the European Commissions review of VAT rules for passenger transport, stressing that current provisions are complex and unfairly favour high-emission modes like aviation due to zero-rating, while making rail less competitive. Despite strong public concern for the environment, cost remains a key barrier to sustainable travel choices. EPF calls for a harmonised reduced VAT rate across all transport modes to ensure a level playing field and support greener travel. We also advocate for pricing that reflects environmental costs, in line with polluter-pays and user-pays principles. See…
On behalf of the International Rail Catering Group (IRCG), we are responding to the public consultation on the revision of VAT rules in the travel and tourism sector.
End of VAT exemptions and preferential regimes granted to aviation. Aviation is one of the most carbon-intensive modes of transport, yet it enjoys some of the most generous tax exemptions in the EU. One of the key exemptions is the Value Added Tax (VAT). Maintaining the VAT exemption keeps air tickets artificially cheap, boosting demand and driving up CO2 emissions. Moreover, at the same time, it deprives governments of a reliable source of tax revenue. The exemption is unfair and distortive. While most essential goods or services are subject to VAT, airline tickets are generally exempt or…
FTO Federazione Turismo Organizzato di Confcommercio rappresenta il comparto italiano del turismo organizzato, che comprende tour operator, agenzie di viaggio, network distributivi e intermediari specializzati. Il sistema associativo conta migliaia di imprese che generano una parte significativa del fatturato turistico nazionale, operando sia nel turismo outgoing e incoming, sia nei segmenti business travel, viaggi scolastici e turismo esperienziale. Il turismo organizzato riveste un ruolo strategico nella filiera economica italiana: non solo genera valore aggiunto e occupazione qualificata,…
The Institute for Digitalisation in Tax Law (Institut für Digitalisierung im Steuerrecht e.V., IDSt) is a German non-profit organisation for the fostering of digitalisation in the field of taxes. Our members are wide-spread and come from the Public Sector (including tax administration), academia, business, Tax advisors, and associations. In case you want to learn more about IDSt, you may find additional information here: https://idst.tax/en/about-us/, including a list of our members. IDSt is registered in the EU Transparency Register (number 878255144626-94). IDSt gladly contributes the views…
The Institute for Digitalisation in Tax Law (Institut für Digitalisierung im Steuerrecht e.V., IDSt) is a German non-profit organisation for the fostering of digitalisation in the field of taxes. Our members are wide-spread and come from the Public Sector (including tax administration), academia, business, Tax advisors, and associations. In case you want to learn more about IDSt, you may find additional information here: https://idst.tax/en/about-us/, including a list of our members. IDSt is registered in the EU Transparency Register (number 878255144626-94). IDSt gladly contributes the views…
Digital B2b Observatory, School of Management, Politecnico di Milano · research institution · IT · 2022-05-05 ↗ official source
Digital B2b Observatory of School of Management of Politecnico di Milano, from 20 years, aims to support business decision-makers in understanding the opportunities that digital tools can offer for the digitization and automation of business processes and business relations, helping to drive the Country system towards more significant and aware digitization through solid empirical evidence and independent areas for discussion. In the context of this consultation, starting from the experience of the generalized e-Invoicing launched in Italy from 2019 of which the Observatory was an important…
Wand und Boden · consumer organisation · DE · 2022-04-03 ↗ official source
Ich bleibe impffrei, da ich gesund bin
European Anti Poverty Network Nederland · NGO · NL · 2022-01-24 ↗ official source
As European Anti Poverty Network Nederland (EAPN NL) we urge you to bring the VAT down to 0% for biological vegetables. This has two reasons. Firstly this good and healthy food can also get available for low(er) incomes and secondly it will promote a change of agriculture. Than we want to use this opportunity also to aks you to start a change in taxes that brings profit for all. The first step is to introduce a Financial Transaction Tax (including the derivatives) in 2024. The second to introduce a much higher basic tax on wealth, also on inheritances. This will bring in new money and we…
CESI broadly supports the rationale which the European Commission lays out in its roadmap of February 2021 on measures to reduce the VAT gap (the difference between due and actually collected VAT revenues) in Europe in order to help the governments of the Member States finance the protection of jobs and the recovery of their countries in the current Covid crisis. CESI agrees on the acuteness of the issue, notes however that a VAT gap has been a problem for public finances and prevented more social and economic fairness in Europe for many years already. CESI welcomes in particular the…
Dear madam/sir TVML consider its very good that the gray economy and vat fraud control is making futher actions throughout the EU. The report states that tax administrations in different countries have been consulted on the matter. In the case of Finland , Customs should also be considered and consulted. Customs collect part of vat as well as other taxes related to imports. In Finland Customs and Tax Administration appropriations and personnel must be ensure that vat fraud and other various phenomena of the gray economy. The money invested in the fight against fraud comes back in multiples.…
Please find as attachment the feedback from the Dutch Banking Association. Kind regards Ton Daniels Senior Advisor Tax & Risk at the Dutch Banking Association.
The European Tax Adviser Federation, ETAF, is a European umbrella organisation for more than 280.000 tax professionals from France, Germany, Italy, Belgium, Romania, Hungary and Austria. ETAF thanks the Commission for the opportunity to comment on its Roadmap / Inception impact assessment on the “Review of the VAT rules for financial and insurance services”. It is worth reminding that VAT on Financial and insurance services is regulated by the VAT Directive (Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax). Article 1 of the VAT Directive introduces a…
The European Tax Adviser Federation welcomes the project of the European Commission to turn the VAT Committee into a “comitology committee” that would oversee the adoption of implementing acts by the Commission. In particular, ETAF recognizes that conferring additional implementing powers to the Commission in the area of VAT might have a positive impact in terms of harmonization of technical measures that are otherwise implemented heterogeneously at national level. Since the Comitology procedure includes the supervision of national experts within the comitology committee that would vote on…
The European Public Health Alliance (EPHA), Europe’s leading NGO alliance advocating for better health, welcomes this opportunity to comment on the Commission's VAT proposal. There is consistent evidence that price interventions can be effective health promotion tools. A 2015 World Health Organization technical meeting concluded that there is "reasonable and increasing evidence" [1] that appropriately designed financial tools can create healthier food and drink environments, thereby enabling better consumption choices. There is full consensus on the health benefits of fruit and vegetables,…
CONCLUSIONS As a conclusion of the above and from the disability sector, we would like to urge european legislator to have in mind that any extra cost derived from a possible increase of VAT rates, will have a negative impact in a group of people that need to face extra costs derived from their disabilty. Besides, we would like to remind that the European Union and the Member States have signed and ratified the United Nations Convention on the Rights of Persons with Disabilities, and are engaged to: o ensure to persons with disabilities access, on an equal basis with others, to the physical…
We would like to urge european legislator to have in mind that any extracost derived from a possible increase of VAT rates, will have a negative impact in a group of people that need to face extracosts derived from their disabilty. Besides, we would like to remind that the European Union and the Member States have signed and ratified the United Nations Convention on the Rights of Persons with Disabilities, and are engaged to: ensure to persons with disabilities access, on an equal basis with others, to the physical environment, to transportation, to information and communications, including…
Association of hearing impaired persons "Hear Life!" · NGO · RO · 2018-03-06 ↗ official source
The proposal in its current form has included the hearing aids(26.60.14) in the general provisions, disregarding the fact that they are solely designed for and used by people with hearing impairment. By not including them on the exception list (columns C & D), the Commission are putting millions of disabled at risk, by forcing them to cover the difference to a full VAT rate and disregarding their right to health services without discrimination. At the same time we cannot ignore the fact that the Commission has made an exception for baby and invalid carriages.
Institute for Sustainable Development · NGO · SI · 2018-02-12 ↗ official source
The Institute for Sustainable Development (ISD) from Slovenia believes that all the Member States of the European Union need to stop using artificially low VAT on pesticides and fertilisers which are detrimental to the environment and public health. Slovenia is one of these countries; we have already inquired about this at responsible authorities and no good reason was given. On the contrary we have to lower the high VAT on the products which are environment-friendly and suitable for the public health.
Pesticide Action Network Europe congratulates the European Commission for taking forward the idea of amending Directive 2006/112/EC on the common system of value tax with regard to the obligation to respect a minimum standard. What is urgently needed is to make sure that Member States: 1) stop applying artificially low VAT on products like pesticides and fertilisers which are harmful to the environment and public health, while we are not again applying low levels of VAT on products which are beneficial for the environment (ex. organic products). 2) start considering applying taxes reflecting…