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Taxation and Customs Union

VAT - Review of existing legislation on reduced rates

The European Commission has launched an online consultation to ascertain the views of the public and businesses on the review of the existing legislation on VAT reduced rates.

The consultation is based on a document that sets out the current Community legal framework for VAT reduced rates and the context of the ongoing political debate. The document aims to seek the views and opinions of all stakeholders on the potential components of, on the one hand, a first limited legislative proposal to be presented in 2008 and, on the other hand, a subsequent more comprehensive revision of the scope of VAT reduced rates.

The Commission hopes to obtain a set of reactions and contributions concerning the various questions raised in the consultation document. In particular, feedback from all interested parties will foster the broad debate on the way forward for VAT reduced rates and contribute to further input by the Commission.

The consultation document will be of particular interest to the general public as well as to all businesses directly or indirectly affected by the existence of VAT reduced rates.

However, the consultation should not be interpreted as a commitment by the Commission to any initiative in this area.

Interested parties are invited to submit their comments by 12 May 2008 at the latest.

Comments may be sent by letter, fax or electronic mail to: taxud-d1-ratesatec [dot] europa [dot] eu (taxud-d1-rates[at]ec[dot]europa[dot]eu).


European Commission
Directorate-General for Taxation and Customs Union
VAT and other turnover taxes
Rue Montoyer 59, office 5/96
B-1049 Brussels
Fax: +32-2-299-36-48
Electronic mail: taxud-d1-ratesatec [dot] europa [dot] eu (taxud-d1-rates[at]ec[dot]europa[dot]eu)

The Commission will publish a report summarising the outcome of this consultation as soon as possible after the end of the feedback period. If, for any reason, you wish your comments to remain confidential, please state this. Otherwise we will assume that you have no objection to their subsequent publication on our website.