This is an HTML version of an attachment to the Freedom of Information request 'Communications between DG for Taxation and Customs Union and member states'.




 
Ref. Ares(2021)1017287 - 05/02/2021
EUROPEAN COMMISSION 
DIRECTORATE-GENERAL  
TAXATION AND CUSTOMS UNION 
International and General Affairs 
  Inter-institutional relations, coordination, communication and strategic planning  
Brussels,  
Taxud E2/Svdv – taxud.e.2(2020)8290475 
 
Mr Nacho Calle 
 
Calle Jesús Goldero, 19, 2º 
 
ES - CP 28045 Madrid 
xxxxxxxxxxxxxxxxxxxxxxxxx@xxxxxxxx.xxx 
(by e-mail only) 
 
Dear Mr Calle, 
Subject: 
Your application for access to documents – Ref GestDem No 2020/7427 
We refer to your e-mail dated 30 November 2020 in which you make a request for access to 
documents under the above mentioned reference number. 
You make a request for access to: 
« Copia de todas las comunicaciones que el Directorate-General for Taxation and Customs Union 
ha enviado a los Gobiernos de cada Estado miembro para avisar de que no se sancionaría a los 
países que bajaran el IVA de productos como las mascarillas, tanto en cuanto a importación como 
en venta al público final, y copia de la respuesta a esas comunicaciones de los Gobiernos de cada 
Estado miembro. Solicito también copia de todas y cada una de las comunicaciones que el Gobierno 
de cada estado haya mandado preguntando si se podía reducir el IVA de las mascarillas o alguna 
cuestión similar, tanto si han sido previas a las comunicaciones del Directorate-General for 
Taxation and Customs Union como si han sido posteriores. Solicito que sobre todas estas 
comunicaciones que he solicitado se tenga en cuenta todas las comunicaciones tanto sobre la 
exención del IVA para la importación de estos productos como todas las comunicaciones sobre la 
exención del IVA para la venta al consumidor final en cada país de estos productos.” 

 
["Copy of all the communications that the Directorate-General for Taxation and Customs Union has 
sent to the governments of each member state to advise that countries that lower VAT on products 
such as masks, both in terms of import and for sale to the final public, would not be penalized, and a 
copy of the response to these communications from the governments of each member state.I also 
request a copy of each and every one of the communications that the Government of each state has 
sent asking if the VAT on masks could be reduced or some similar question, whether they have been 
prior to the communications from the Directorate-General for Taxation and Customs Union as if 
they have been later.I request that all communications about the VAT exemption for the importation 
of these products and all communications about the VAT exemption for sale to the final consumer in 

Commission européenne, B-1049 Bruxelles / Europese Commissie, B-1049 Brussel - Belgium. Telephone: (32-2) 299 11 11. 
Office: J-79 (3/221) Telephone: direct line (32-2) 2921548 
 
xxxx.xxxxxxx@xx.xxxxxx.xx 

each country of these products be taken into account regarding all these communications that I have 
requested"]. 

With e-mail of 4 January 2021, we have proposed a fair solution to deliver a manageable number of 
documents. With your e-mail of 14 January , you have clarified that you were particularly interested 
in the  “Commission letter of 3 April 2020  and the responses of the Member states to that letter. You 
have clarified that you are interested in documentation about the application of VAT on products 
such as masks, but not for importation or purchase between countries, but for sale to the final 
consumer in the country itself. You would be interested in the following ten countries: Germany, 
France, Italy, Austria, Hungary, Greece, Spain, Poland, Portugal and Ireland”.
 
Following your request we have identified the following documents that you will find enclosed 
herewith: 
“-1) Note to Directors General of the Member States’ and the UK’s customs and tax 
administrations – VAT treatment of supplies of goods needed to combat the Covid-19 
outbreak -  [Ares(2020)1923616 – 03/04/2020]; 
-2) annex to the  note: COVID-19 – Indicative list of products to be imported duty VAT free – 
[Ares(2020)1923616 - 03/04/2020]; 
-3) Letter from the Spanish authorities to the Commission dated 6 November 2020 – 
[Ares(2020)6517609 – 09/11/2020];  
-4) Reply from the Commission to the Spanish authorities dated 10 November 2020 – 
[Ares(2020)6567515 – 10/11/2020].” 

 
 
Having examined the documents requested under Regulation (EC) No 1049/2001 regarding public 
access to documents, I am pleased to inform you that the documents can be disclosed. 
Document 1 and 2  
The letter of 3 april 2020 and its annex is informing the Member States that the Decision C(2020)2146 
authorising Member States to grant relief from import duties and VAT exemption on importation of 
goods needed to combat the effects of the COVID-19 outbreak during 2020 was taken and this letter did 
not require a reply from the Member States.  
The Decision relates to the importation of goods. As concerns the VAT on domestic transactions of 
masks and medical equipment, we refer to the clarification on the guidelines ( mentioned in the letter) 
which can be found in the Questions and answers-section and the guidance note on the relevant 
webpage of DG TAXUD: https://ec.europa.eu/taxation_customs/covid-19-taxud-response/covid-19-
waiving-vat-and-customs-duties-vital-medical-equipment_en. On this we
bpage, you will find all 
information waiving VAT and customs duties on vital medical equipment related to COVID-19.  
Document 3 and 4  
Document 3 originates from Spain and relates to the domestic transaction of masks. According to 
Article 4(5) of Regulation No 1049/2001 “A Member State may request the institution not to disclose 
a document originating from that Member State without its prior agreement”. The Commission has 
consulted the relevant Member State accordingly and they agreed to the disclosure of their document. 
Please note that only Spain submitted a formal request relating the VAT on domestic transactions of 
masks.  



Personal data 
The documents to which you have requested access contain personal data (name official, acronym 
official). 
Pursuant to Article 4(1) (b) of Regulation (EC) No 1049/2001, access to a document has to be 
refused if its disclosure would undermine the protection of privacy and the integrity of the 
individual, in particular in accordance with Community legislation regarding the protection of 
personal data. The applicable legislation in this field is Regulation (EC) No 2018/17251. Pursuant to 
Article 9(1)(b) of Regulation 2018/1725, ‘personal data shall only be transmitted to recipients 
established in the Union other than Union institutions and bodies if  the recipient establishes that it is 
necessary to have the data transmitted for a specific purpose in the public interest and the controller, 
where there is any reason to assume that the data subject’s legitimate interests might be prejudiced, 
establishes that it is proportionate to transmit the personal data for that specific purpose after having 
demonstrably weighed the various competing interests’. 
We consider that, with the information available, the necessity of disclosing the aforementioned 
personal data to you has not been established and it cannot be assumed that such disclosure would not 
prejudice the legitimate rights of the persons concerned. Therefore, we are disclosing the documents 
requested expunged from this personal data. 
In case you would disagree with the assessment that the expunged data are personal data which can 
only be disclosed if such disclosure is legitimate under the rules of personal data protection, you are 
entitled, in accordance with Article 7(2) of Regulation 1049/2001, to make a confirmatory 
application requesting the Commission to review this position. 
Such a confirmatory application should be addressed within 15 working days upon receipt of this 
letter to the Secretary-General of the Commission at the following address: 
 
European Commission 
Secretariat-General 
Transparency, Document Management & Access to Documents (SG.C.1)   
BERL 7/076 
B-1049 Bruxelles 
or by email to: xxxxxxxxxx@xx.xxxxxx.xx 
 
 
Yours sincerely, 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Emer Traynor   
 
 
 
 
 
 
 
 
 
Head of Unit 
Annexes: as stated above 
                                                 
1  Regulation (EC) No 2018/1725 of the European Parliament and of the Council of 23 October 2018 on the protection of individuals with regard to 
the processing of personal data by the Union institutions, bodies, offices and agencies and on the free movement of such data, and repealing 
Regulation (EC) No 45/2001 and Decision No 1247/2002/EC, Official Journal L 205 of 21.11.2018, p. 39. 
 

Electronically signed on 26/01/2021 11:59 (UTC+01) in accordance with article 11 of Commission Decision C(2020) 4482