1 submissions from 1 organizations told the European Commission what they think about this file. Here is what each of them said, in their own words.
The Commission received 3 submissions on this file. Shown here: the 1 from organizations. Not shown: 2 from private individuals. Their submissions are personal data; the Commission publishes them under its own legal basis, and republishing them by name here would need one we do not have. Organizations act in a public capacity, so their positions are public record. About this data →
Who showed up
1 submissions from industry and none from civil society organizations.
Industry 1Civil society 0Public authorities, academia, other 0
Groupings use the respondent type each organization selected when filing. Counting submissions, not organizations — a body that filed twice is counted twice.
The file, right now
The consultation is open — 51 days leftto submit. It closes on 4 Nov 2026.
Responding? PolicySpeak drafts consultation responses grounded in your organization’s own positions. Request access.
Policy area
Taxation & trade (DG TAXUD)
Where it stands
In planning
Adoption expected
31 Mar 2027
How it got here
Call for evidence · impact assessment4 Nov 2026 · upcoming
Public consultation4 Nov 2026 · upcoming
Also on the Commission’s pipeline for this file, with no date recorded: Initiative planned, Prop dir.
Donations in kind should be exempt from VAT throughout the EU. The different treatment discourages in-kind donations. If, for example, food donations to tables or zoos result in a supplier established abroad who has left the goods in Germany (e.g. if the domestic customer refuses to accept them) having to register for VAT purposes because of the free-of-charge value-added tax, he prefers to throw the goods away.
Filed in German · English published by the European Commission
Method. Every quote is verbatim from the organization’s own submission to the European Commission, trimmed to its opening passage and never summarized by a model. Where a submission was filed in another EU language we show the English text the European Commission publishes alongside it, labeled on the quote; the original is one click away at the source. Groupings use the respondent type the organization itself selected when filing. We deliberately do not label anyone “supportive” or “opposed” — you read what they wrote and draw your own conclusion. Organizations only, never individuals. Reused under Commission Decision 2011/833/EU; the European Commission is not liable for this reuse.