Common system of value added tax (VAT): standard VAT return

Consultation dossier on a standard VAT return under the common system of value added tax. Some amendments reject the Commission proposal as violating proportionality and call for its withdrawal as exceeding the Treaty's scope. Others describe introducing a standard VAT return for all businesses trading in the Union to reduce burdens, close the VAT gap and improve the internal market, with limited mandatory information and correction periods for genuine errors.