Procedure
Value added tax (VAT): duration of the obligation to respect a minimum standard rate
2010/0179(CNS)·7th term·ECON·CNS - Consultation procedure·CompletedProcedure completed
Subjects: Indirect taxation, VAT, excise duties
Rapporteur (the Member appointed to lead Parliament's work on this text): CASA David (PPE)
Summary
This dossier concerns value added tax (VAT) and the duration of the obligation to respect a minimum standard rate. The amendments revise recitals on pending consultations for a new VAT strategy, maintaining the current minimum standard rate at 15% for legal certainty, and the possibility of a further revision of VAT legislation before 31 December 2015.
4
Amendments
distinct, in window
3
Members
tabled at least one
1
Committee(s)
13 Oct 2010
Dates
Official amendment documents
Connections
Related procedures
Value added tax (VAT): combating tax evasion connected with intra-Community transactions
6th term · Indirect taxation, VAT, excise duties
5amendments
Common system of value added tax (VAT): conferral of implementing powers to the Commission to determine the meaning of the terms used in certain provisions
9th term · Indirect taxation, VAT, excise duties
7amendments
Common system of value added tax (VAT): duration of the obligation to respect a minimum standard rate
8th term · Indirect taxation, VAT, excise duties
8amendments
Value added tax (VAT): administrative cooperation to combat tax evasion connected with intra-Community transactions
6th term · Indirect taxation, VAT, excise duties
10amendments
Mutual assistance for the recovery of claims relating to taxes, duties and other measures
7th term · Indirect taxation, VAT, excise duties
10amendments
See these connections as a navigable graph — and walk from there to anything else.
Explore the graphFull record
Members who amended this procedure
3 Members · by amendment countThe amendments, in full text
4 amendmentsEvery amendment as tabled — original text, proposed change and justification, with a link to the official PDF.
The full amendment texts load as you scroll here.