Commission publishes consultations on VAT and state aid

When developing policy and legislation the European Commission regularly seeks the views of citizens and stakeholders. Therefore, individuals, businesses and other organisations like sport governing bodies with an interest in or expert knowledge on a given topic have the opportunity to shape the European Commission's draft proposal before it goes to the Council and European Parliament for discussion and adoption. A public consultation is held for a minimum of 12 weeks.

Currently the following public consultations are ongoing and may be relevant for sport:

1. Consultation on the Code of Best Practice on the conduct of State aid control proceedings

This consultation deals with the application of State aid control proceedings that have been adopted in 2009. By contributing to the consultation the sports movement could have an impact on the new Code of best Practice. However it should be noted, that this Code has no legal influence or impact on the current regulations on state aid, it rather provides guidance on the conducts of state aid procedures only. The public consultation was opened on 25. November 2016 and will be closed on 25. February 20172.

2.  Public Consultation on the reform of VAT rates

On 7 April 2016 the Commission adopted an action plan on VAT towards a single EU VAT area. Since the VAT rate for the use of sport facilities varies among the different member states, this public consultation (proposal for a Council Directive amending Directive 2006/112/EC on the Common system of value added tax as regards the rules governing the application of VAT rates) is a great opportunity for the sport movement to demand or keep a reduced VAT rate in the future single EU VAT area. The period of consultation is already ongoing and will be closed on 20 March 2017.

Public consultations by the European Commission are checked daily by the EOC EU Office and will be part of the weekly update and the monthly report, if related to sport. You can furthermore find an overview of currently running consultations on the EOC EU Office’s intranet.

FURTHER INFORMATION:
Consultations in the policy area of sport
Consultation on the Code of Best Practice 
Public Consultation on the reform of VAT rates