Procedure
Towards a definitive VAT system and fighting VAT fraud
Rapporteur (the Member appointed to lead Parliament's work on this text): LANGEN Werner (PPE)
Summary
This own-initiative report concerns moving towards a definitive VAT system and fighting VAT fraud. The amendments address cross-border and 'carousel' (missing trader) fraud, the VAT action plan, the 'country of destination' principle, a single EU VAT area, the VAT gap, reverse charge mechanisms, the Mini One Stop Shop, and VAT rates affecting low-income groups, calling on the Commission and Member States to enhance VAT compliance and coordination.
Procedure timeline
- Committee amendments tabled2 Jun 2016 – 13 Jun 2016
- Procedure completed
324
Amendments
distinct, in window
53
Members
tabled at least one
3
Committees
2 Jun 2016 – 13 Jun 2016
Dates
Official amendment documents
Connections
Related procedures
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 · Indirect taxation, VAT, excise duties
15amendments
Value added tax (VAT): rules of invoicing
7th term · Action to combat economic fraud and corruption · Indirect taxation, VAT, excise duties
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 · Indirect taxation, VAT, excise duties
10amendments
Value added tax (VAT): combating tax evasion connected with intra-Community transactions
6th term · Action to combat economic fraud and corruption · Indirect taxation, VAT, excise duties
5amendments
Online gambling in the internal market
7th term · Action to combat economic fraud and corruption · Indirect taxation, VAT, excise duties
562amendments
See these connections as a navigable graph — and walk from there to anything else.
Explore the graphFull record
Members who amended this procedure
53 Members · by amendment count1
Paloma LÓPEZ BERMEJO
The Left (GUE/NGL) · 🇪🇸 Spain
27
2Fabio DE MASI
Non-attached · 🇩🇪 Germany
27
3Marisa MATIAS
The Left (GUE/NGL) · 🇵🇹 Portugal
27
4Matt CARTHY
The Left (GUE/NGL) · 🇮🇪 Ireland
26
5Petr JEŽEK
ALDE · 🇨🇿 Czechia
24(1 solo)
6Miguel VIEGAS
The Left (GUE/NGL) · 🇵🇹 Portugal
23
7Sylvie GOULARD
ALDE · 🇫🇷 France
19
8Molly SCOTT CATO
Greens / EFA · 🇬🇧 United Kingdom
18(15 solo)
9Marco VALLI
EFDD · 🇮🇹 Italy
17
10Marco ZANNI
Identity & Democracy · 🇮🇹 Italy
17
11Cătălin Sorin IVAN
Non-attached · 🇷🇴 Romania
16(3 solo)
12Cora van NIEUWENHUIZEN
ALDE · 🇳🇱 Netherlands
15(1 solo)
13Benedek JÁVOR
Greens / EFA · 🇭🇺 Hungary
14(14 solo)
14Tibor SZANYI
Socialists & Democrats · 🇭🇺 Hungary
14(14 solo)
15Patricija ŠULIN
European People's Party (EPP) · 🇸🇮 Slovenia
12(9 solo)
16Barbara KAPPEL
ENF · 🇦🇹 Austria
12(12 solo)
17Gunnar HÖKMARK
European People's Party (EPP) · 🇸🇪 Sweden
12(12 solo)
18Danuta Maria HÜBNER
European People's Party (EPP) · 🇵🇱 Poland
11(11 solo)
19Bernd LUCKE
European Conservatives & Reformists · 🇩🇪 Germany
11(11 solo)
20Hugues BAYET
Socialists & Democrats · 🇧🇪 Belgium
11(11 solo)
21Jonás FERNÁNDEZ
Socialists & Democrats · 🇪🇸 Spain
10
22Ramón JÁUREGUI ATONDO
Socialists & Democrats · 🇪🇸 Spain
10
23Notis MARIAS
European Conservatives & Reformists · 🇬🇷 Greece
10(10 solo)
24Anneliese DODDS
Socialists & Democrats · 🇬🇧 United Kingdom
10(10 solo)
25Dan NICA
Socialists & Democrats · 🇷🇴 Romania
9
The amendments, in full text
324 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.