Universal promoter element in eukaryotes is
The TATAAA consensus, often called TATA box or Goldberg-Hogness box, is the most prominent core promoter element recognized by TBP subunit of TFIID. Despite not present in all promoters, it occurs in many highly regulated genes with focused initiation patterns and is considered universal because analogous AT-rich upstream element appears even in archaeal promoters. High AT content facilitates DNA bending and melting. CAAT box bound by NF-Y and GC box bound by SP1 are common proximal promoter elements but more gene-specific and positioned further upstream.
Ref: Alberts et al., Molecular Biology of the Cell, 7th ed., Chapter 6: Universal promoter element TATA; NCBI Bookshelf, Eukaryotic core promoter motifs