On 11 Apr 2011, European Commission publishes study on „VAT in the public sector and exemptions in the public interest„. The study analyses and measures the issues arising from the current VAT treatment of public bodies and activities carried out in the public interest. It also identifies possible options for the future, and measures their impact.
The European Commission has asked Copenhagen Economics and KPMG AG in collaboration to study the VAT rules applied to the public sector in EU member states, and make a comparison with the VAT/GST rules applied in key OECD countries outside the EU.

The study collects and analyses relevant studies already carried out at international, EU or national level. The study:
– describes the problems that arise from current VAT rules applied in the public sector.
– analyse what the drivers and underlying causes of such problems are.
– investigate the impact from differential VAT treatment between public and private entities on the input side in public entities and on the output side where competition between private sector entities and public sector entities are distorted.

2011-03-01 – VAT in the public sector and exemptions in the public interest – FINAL REPORT (english, 196 pg, PDF) – ec.europa.eu

- Publicitate -