It will examine the 2015 Council Decision granting VAT exemptions to NATO and EU agencies for defence efforts supporting the implementation of Union activities, and assess how effectively Member States are applying these provisions.
In particular, the discussion will explore the cooperation mechanisms between the European Commission, national Ministries of Finance, and Ministries of Defence in ensuring consistent and compliant implementation of the VAT exemptions. The panel will also address the operational and administrative challenges encountered in the field. The insights gathered will contribute to the broader debate on strengthening the fiscal framework underpinning European defence initiatives, including the European Defence Industry Programme (EDIP) and upcoming measures under the ReArm Europe Plan and Readiness 2030 strategy.