In a written answer published on 30 July 2026, a European Commissioner declined to address a parliamentary question on whether Member States need Council authorisation to collect social security contributions via the VAT scheme, instead directing the MEP to the European Commission as the guardian of the Treaties. The answer, responding to a question from Benoit Cassart, states that it is not for the Council to provide legal opinions or analysis, and suggests the question be put to the Commission, which oversees Member States' application of EU law.
first, whether prior Council authorisation is required when Member States collect social security contributions, fully or in part, through the VAT scheme; and second, whether such authorisation would have a positive impact on the determination of own resources allocated to the EU institutions. The answer does not engage with the substance of either point, offering no legal analysis or policy position.
This response is notable for its procedural deflection. By declining to answer and referring the matter to the Commission, the Council avoids taking a stance on a potentially sensitive issue that touches on national fiscal sovereignty and the EU's own resources system. The question touches on the balance between Member States' flexibility in designing tax systems and the EU's harmonised VAT framework, as well as the financial implications for the EU budget.
The answer contains no concrete proposals, deadlines, or commitments. It is purely procedural, indicating that the Council does not see itself as the appropriate forum for such legal interpretations. The Commission, as guardian of the Treaties, would be the body to assess whether such national practices comply with EU law, particularly the VAT Directive and the rules on own resources.
Stakeholders affected include national tax authorities, which may be seeking clarity on the legality of using VAT to collect social security contributions; EU institutions, which have an interest in the correct application of VAT rules and the calculation of own resources; and businesses and consumers, who ultimately bear the cost of VAT. The response leaves these stakeholders without guidance, potentially prolonging legal uncertainty.
The Commission's role as guardian of the Treaties suggests that any future clarification would come from that institution, possibly through infringement procedures or interpretative communications. However, no such action is indicated in this answer. The question of whether Council authorisation is needed remains open, and the impact on own resources is unaddressed.