EU Ombudsman investigates Commission refusal to disclose research feeding into its 2027 VAT reforms
The European Ombudsman has opened an inquiry into the Commission’s refusal to give public access to a study being used in its impact assessment on VAT measures for the circular economy.
The European Commission is asking businesses for their views on its next round of Circular VAT reforms. But they cannot see all the research informing them.
The European Ombudsman has opened an inquiry into the Commission’s refusal to give public access to a study being used in its ongoing impact assessment on VAT and the circular economy.
The Commission is considering changes to the VAT treatment of:
- second-hand and refurbished goods
- donated or destroyed unsold stock; and
- company cars.
The work is expected to lead to proposals to amend the VAT Directive in 2027.
The mystery of the EC refusal
The refusal may be procedural. EU institutions can restrict access to documents where disclosure could undermine an ongoing decision-making process. The Circular VAT impact assessment is not yet complete.
But there is an obvious tension. The Commission’s public consultation closes on 4 November 2026. Businesses are therefore being asked to assess the VAT options while at least some of the evidence feeding into the Commission’s own assessment remains unavailable.
The complaint was submitted on 8 October, with the Ombudsman opening its inquiry on 22 October.
The case will not determine the Circular VAT reforms themselves. But it raises a fair question about how meaningful consultation can be when the evidence informing the policy choices is not fully visible.
