ES pėdsakas: VAT Directive

Council Directive 2006/112/EC on the common system of value added tax
directive · CELEX 32006L0112 · sudaryta 2026-10-16

registruoti lobistai, nurodę šį aktą
susitikimai su Komisija
vieši atsiliepimai
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Kaip skaityti šį puslapį. Čia rodomas sutapimas, o ne priežastingumas: tai, kad organizacija domėjosi šiuo aktu ar susitiko su Komisija, savaime nereiškia, kad ji nulėmė akto turinį. Visi skaičiai — tiesioginiai įrašų skaičiavimai iš oficialių ES registrų.

Kas domėjosi šiuo aktu (ES skaidrumo registras)

ŠalisOrganizacijų
FR4
DE3
CH2
ES2
GB2
BE2
IT1
NL1
FI1
LI1
RO1

Šaltinis: ES skaidrumo registras. n = 20 organizacijų, nurodžiusių šį aktą savo registro įraše; x — būstinės šalis, y — organizacijų skaičius.

OrganizacijaŠalisKategorijaDeklaruotos lobizmo išlaidos
VAT FORUM ↗BENon-governmental organisations, platforms and networks and similar10000–24999
European Cyclists' Federation ↗BENon-governmental organisations, platforms and networks and similar450000
Philip Morris International Inc. ↗CHCompanies & groups50000–99999
Investment Migration Council ↗CHTrade and business associations10000–24999
KMLZ Rechtsanwalts GmbH ↗DELaw firms10000–24999
Verband Internationaler Banken in Deutschland e.V. / Association of International Banks in Germany ↗DETrade and business associations100000–199999
Bundesverband Digitalpublisher und Zeitungsverleger ↗DETrade and business associations300000–399999
Asociación de Apartamentos Turísticos de Barcelona ↗ESTrade and business associations—
Crowdfarming S.L. ↗ESCompanies & groups10000–24999
Liikennevirta Oy ↗FICompanies & groups10000–24999
Institut francais du cheval et de l'équitation ↗FROther organisations, public or mixed entities66011828
EUROPEAN COMMITTEE FOR PROFESSIONAL YACHTING ↗FRTrade unions and professional associations100000–199999
SEML SEMELOG ↗FRCompanies & groups1761082
PLANET PAYMENT FRANCE ↗FRCompanies & groups100000–199999
Sage Group ↗GBCompanies & groups100000–199999
International Distribution Services plc ↗GBCompanies & groups25000–49999
Associazione proprietari alloggi dati in locazione breve ↗ITTrade and business associations10000–24999
Liechtenstein E-Invoicing ForumLIAssociations and networks of public authorities—
Sunscreen BidCo B.V. ↗NLCompanies & groups—
Corpul Experților Contabili și Contabililor Autorizați din România ↗ROOther organisations, public or mixed entities100000–199999

Susitikimai su Komisija

Komisijos skelbiami susitikimai su tomis pačiomis organizacijomis (sutapatinta pagal skaidrumo registro numerį, ne pagal pavadinimą).

DataKas priėmėTemaOrganizacija
2026-07-02Mobility and TransportExchange of views on rail passenger rightsEuropean Cyclists' Federation
2026-07-02Mobility and TransportExchange of views on rail passenger rightsEuropean Cyclists' Federation
2026-05-21Cabinet of Executive Vice-President Henna VirkkunenMedia publishersBundesverband Digitalpublisher und Zeitungsverleger
2026-05-21Cabinet of Executive Vice-President Henna VirkkunenMedia publishersBundesverband Digitalpublisher und Zeitungsverleger
2026-05-21Cabinet of Executive Vice-President Henna VirkkunenMedia publishersBundesverband Digitalpublisher und Zeitungsverleger
2026-05-21Cabinet of Executive Vice-President Henna VirkkunenMedia publishersBundesverband Digitalpublisher und Zeitungsverleger
2026-05-21Cabinet of Executive Vice-President Henna VirkkunenMedia publishersBundesverband Digitalpublisher und Zeitungsverleger
2026-05-21Cabinet of Executive Vice-President Henna VirkkunenMedia publishersBundesverband Digitalpublisher und Zeitungsverleger
2026-05-21Cabinet of Executive Vice-President Henna VirkkunenMedia publishersBundesverband Digitalpublisher und Zeitungsverleger
2026-04-09Taxation and Customs UnionVAT refunds to non-EU travellersPLANET PAYMENT FRANCE
2026-03-31Communications Networks, Content and TechnologyExchange of views on AVMSDBundesverband Digitalpublisher und Zeitungsverleger
2026-03-31Communications Networks, Content and TechnologyExchange of views on AVMSDBundesverband Digitalpublisher und Zeitungsverleger
2026-03-31Communications Networks, Content and TechnologyExchange of views on AVMSDBundesverband Digitalpublisher und Zeitungsverleger
2026-03-31Communications Networks, Content and TechnologyExchange of views on AVMSDBundesverband Digitalpublisher und Zeitungsverleger
2026-03-31Communications Networks, Content and TechnologyExchange of views on AVMSDBundesverband Digitalpublisher und Zeitungsverleger
2026-03-31Communications Networks, Content and TechnologyExchange of views on AVMSDBundesverband Digitalpublisher und Zeitungsverleger
2026-03-31Communications Networks, Content and TechnologyExchange of views on AVMSDBundesverband Digitalpublisher und Zeitungsverleger
2026-03-19Taxation and Customs UnionPhysical meeting - Exchange of views on the implementation of VAT in the digital ageSage Group, Sage Group, Sage Group, Sage Group, Sage Group
2026-03-19Taxation and Customs UnionPhysical meeting - Exchange of views on the implementation of VAT in the digital ageSage Group, Sage Group, Sage Group, Sage Group, Sage Group
2026-03-19Taxation and Customs UnionPhysical meeting - Exchange of views on the implementation of VAT in the digital ageSage Group, Sage Group, Sage Group, Sage Group, Sage Group
2026-03-19Taxation and Customs UnionPhysical meeting - Exchange of views on the implementation of VAT in the digital ageSage Group, Sage Group, Sage Group, Sage Group, Sage Group
2026-03-19Taxation and Customs UnionPhysical meeting - Exchange of views on the implementation of VAT in the digital ageSage Group, Sage Group, Sage Group, Sage Group, Sage Group
2026-03-19Taxation and Customs UnionPhysical meeting - Exchange of views on the implementation of VAT in the digital ageSage Group, Sage Group, Sage Group, Sage Group, Sage Group
2026-03-19Taxation and Customs UnionPhysical meeting - Exchange of views on the implementation of VAT in the digital ageSage Group, Sage Group, Sage Group, Sage Group, Sage Group
2026-02-25Cabinet of Commissioner Apostolos TzitzikostasSTRATEGIC DIALOGUE ON THE EU SUSTAINABLE TOURISM STRATEGYEuropean Cyclists' Federation
2026-02-25Cabinet of Commissioner Apostolos TzitzikostasSTRATEGIC DIALOGUE ON THE EU SUSTAINABLE TOURISM STRATEGYEuropean Cyclists' Federation
2026-02-25Cabinet of Commissioner Apostolos TzitzikostasSTRATEGIC DIALOGUE ON THE EU SUSTAINABLE TOURISM STRATEGYEuropean Cyclists' Federation
2026-02-25Cabinet of Commissioner Apostolos TzitzikostasSTRATEGIC DIALOGUE ON THE EU SUSTAINABLE TOURISM STRATEGYEuropean Cyclists' Federation
2026-02-25Cabinet of Commissioner Apostolos TzitzikostasSTRATEGIC DIALOGUE ON THE EU SUSTAINABLE TOURISM STRATEGYEuropean Cyclists' Federation
2026-02-10Mobility and TransportCourtesy visit to provide updates on ongoing activities of the association, current priorities and interest on upcoming EC initiatives relevant for cycling.European Cyclists' Federation

Kada ir su kuo buvo susitinkama

KetvirtisSusitikimų
2015 Q11
2015 Q22
2016 Q12
2017 Q12
2020 Q14
2020 Q313
2020 Q49
2021 Q13
2021 Q32
2021 Q44
2022 Q23
2023 Q22
2023 Q42
2024 Q16
2025 Q128
2025 Q214
2025 Q34
2025 Q46
2026 Q133
2026 Q28
2026 Q32

Šaltinis: Europos Komisijos skelbiami susitikimai. n = 150 susitikimų su šį aktą nurodžiusiomis organizacijomis; x — ketvirtis pagal susitikimo datą, y — susitikimų skaičius.

Dažniausiai priėmėSusitikimųDažniausiai dalyvavoSusitikimų
Communications Networks, Content and Technology27Bundesverband Digitalpublisher und Zeitungsverleger63
Cabinet of Executive Vice-President Frans Timmermans205950962136-1249
Mobility and Transport16European Cyclists' Federation46
Cabinet of Executive Vice-President Henna Virkkunen13Sage Group44
Taxation and Customs Union13876509717508-9440
Cabinet of Commissioner Thierry Breton10522122412613-1838
Justice and Consumers837937886834-6934
Environment7577812220311-8133
Susitikimai skelbiami tik su Komisijos nariais, jų kabinetais ir generaliniais direktoriais. Ankstyvas susitikimas nereiškia įtakos rezultatui — tai rodo tik prieigą, ir taip jį reikia skaityti.

Vieši atsiliepimai (Have your say)

Skaityti, ką jie parašė → — pažodinės citatos, pozicijos ir kas kėlė problemas.

ŠalisAtsiliepimųTeikėjo tipasAtsiliepimų
AT407COMPANY483
DE298EU_CITIZEN472
BE108BUSINESS_ASSOCIATION290
SK79OTHER49
FR66NGO24
IT57NON_EU_CITIZEN12
NL45CONSUMER_ORGANISATION7
ES40TRADE_UNION7
GB31PUBLIC_AUTHORITY3
CZ31ACADEMIC_RESEARCH_INSTITTUTION3

Šaltinis: „Have your say“ portalas. n = 1359 atsiliepimų, pažymėtų šiuo aktu; skaičiuota pagal teikėjo nurodytą šalį ir tipą.

Kas palaikė, kas kėlė problemas — pagal teikėjo tipą

Nuotaika vertinta raktažodžiais, ne prasmės analize — tai temperatūros matas, ne balsavimas. Kiekvienas skaičius atsidaro kaip sąrašas įrašų, iš kurių jis suskaičiuotas.

Teikėjo tipaskelia problemaspritariakita
įmonė259449
ES pilietis136453
verslo asociacija5810222
kita5143
NVO6315
ne ES pilietis1011
vartotojų organizacija106
profsąjunga115

Ekspertų, NVO ir profesinių organizacijų pozicijos

Atrinkta pagal teikėjo tipą, kurį jis pats nurodė: mokslo įstaigos, NVO, aplinkosaugos ir vartotojų organizacijos, profesinės sąjungos. Verslo asociacijų pozicijos rodomos aukščiau esančiose skiltyse.

University of South Wales · mokslo įstaiga · GB · 2026-10-11 ↗ originalus šaltinis
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 · mokslo įstaiga · ES · 2026-09-28 ↗ originalus šaltinis
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…
Liberty Recycling · NVO · IE · 2026-09-18 ↗ originalus šaltinis
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 · aplinkosaugos organizacija · IT · 2026-09-17 ↗ originalus šaltinis
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…
European Passengers' Federation · vartotojų organizacija · BE · 2025-10-16 ↗ originalus šaltinis
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…
IRCG · NVO · CZ · 2025-10-16 ↗ originalus šaltinis
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.
Stay Grounded · aplinkosaugos organizacija · FR · 2025-10-16 ↗ originalus šaltinis
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 · profesinė sąjunga · IT · 2025-10-16 ↗ originalus šaltinis
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,…
IDSt e.V. · NVO · DE · 2023-04-03 ↗ originalus šaltinis
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…
IDSt e.V. · NVO · DE · 2023-04-03 ↗ originalus šaltinis
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 · mokslo įstaiga · IT · 2022-05-05 ↗ originalus šaltinis
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 · vartotojų organizacija · DE · 2022-04-03 ↗ originalus šaltinis
Ich bleibe impffrei, da ich gesund bin
European Anti Poverty Network Nederland · NVO · NL · 2022-01-24 ↗ originalus šaltinis
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…
TVML · profesinė sąjunga · FI · 2021-02-25 ↗ originalus šaltinis
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.…
Dutch Banking Association · profesinė sąjunga · NL · 2020-11-19 ↗ originalus šaltinis
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,…
CERMI · NVO · ES · 2018-03-14 ↗ originalus šaltinis
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!" · NVO · RO · 2018-03-06 ↗ originalus šaltinis
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 · NVO · SI · 2018-02-12 ↗ originalus šaltinis
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…

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EU:52004PC0246 ↗proposal