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Special report 13/2011 (2011 discharge): Does the control of customs procedure 42 prevent and detect VAT evasion?

2012/2010(DEC)·7th term·CONT·DEC - Discharge procedure·Lapsed / rejectedProcedure lapsed or withdrawn

Subjects: Customs union, tax and duty-free, Community transit · Indirect taxation, VAT, excise duties · Union Customs Code, tariffs, preferential arrangements, rules of origin · Previous discharges

Rapporteur (the Member appointed to lead Parliament's work on this text): STAES Bart (Verts/ALE)

Summary

This concerns Special Report 13/2011 on whether the control of customs procedure 42 prevents and detects VAT evasion. Amendments address the VAT gap from fraud and weak control systems, simplifying VAT legislation, cooperation between Member States including the VAT Information Exchange System (VIES), deficiencies in simplified customs procedures found by the Court of Auditors, joint liability of traders, and promoting electronic, non-cash transactions.

8

Amendments

distinct, in window

2

Members

tabled at least one

1

Committee(s)

13 Nov 2012

Dates

Official amendment documents

Connections

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Full record

Members who amended this procedure

2 Members · by amendment count

Andrea ČEŠKOVÁ

European Conservatives & Reformists · Czechia

The amendments, in full text

8 amendments

Every amendment as tabled — original text, proposed change and justification, with a link to the official PDF.

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