Procedure
Coordinated strategy to improve the fight against fiscal fraud
2008/2033(INI)·6th term·ECON·INI - Own-initiative procedure·CompletedProcedure completed
Rapporteur (the Member appointed to lead Parliament's work on this text): BOWLES Sharon (ALDE)
Summary
This own-initiative report concerns a coordinated strategy to improve the fight against fiscal fraud. The amendments address cross-border 'carousel' and missing-trader VAT fraud, the complexity of the transitional VAT system, the 'origin principle' versus taxation of intra-Community supplies, national data collection on fraud, reform of the Savings Tax Directive and banking secrecy, tax havens and tax competition, and the Stability and Growth Pact.
38
Amendments
distinct, in window
5
Members
tabled at least one
1
Committee(s)
30 May 2008
Dates
Official amendment documents
Connections
Related procedures
Taxation: mandatory automatic exchange of information
7th term · Action to combat economic fraud and corruption
51amendments
Value added tax (VAT): application of the reverse charge mechanism to supplies of certain services suspectible to fraud
7th term · Action to combat economic fraud and corruption
15amendments
Value added tax (VAT): rules of invoicing
7th term · Action to combat economic fraud and corruption
14amendments
Value added tax (VAT): administrative cooperation to combat tax evasion connected with intra-Community transactions
6th term · Action to combat economic fraud and corruption
10amendments
EC/Switzerland agreement: taxation of savings income in the form of interest payments. Protocol
8th term · Action to combat economic fraud and corruption
8amendments
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Members who amended this procedure
5 Members · by amendment countThe amendments, in full text
38 amendmentsEvery amendment as tabled — original text, proposed change and justification, with a link to the official PDF.
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