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Procedure

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

2020/0331(CNS)·9th term·ECON·CNS - Consultation procedure·In progressAwaiting final decision
Subjects: Indirect taxation, VAT, excise duties
Rapporteur (the Member appointed to lead Parliament's work on this text): TINAGLI Irene (S&D)
Summary

The dossier concerns conferring implementing powers on the Commission to determine the meaning of terms used in certain provisions of the common VAT system. The amendments approve the Commission proposal as amended, invoke national tax sovereignty and unanimity in tax matters, and provide for those implementing powers to be exercised under Regulation (EU) No 182/2011, including a derogation requiring the committee to deliver its opinion unanimously.

Procedure timeline

  1. Committee amendments tabled
    28 May 2021
  2. Plenary vote — Passed
    6 Jul 2021 · On the Commission proposal (the draft law)
  3. In progress — not yet concluded
7
Amendments
distinct, in window
1
Members
tabled at least one
1
Committee(s)
28 May 2021
Dates

Plenary votes

1 roll-call votes

In plenary, Parliament usually votes in steps: first on amendments to the text (sometimes split into parts, so Members can accept one half of a sentence and reject the other), then on the text as a whole. The “main vote” is the one that adopts or rejects the text itself. Each vote below shows exactly which step it was. How voting works →

  1. 6 Jul 2021Main votePassedoutcome from totals
    On the Commission proposal (the draft law)
    Official label: Proposition de la Commission · what was voted ↗
    561 for43 against88 abstentions13 did not vote
    For
    Against
    Abst.

    Click a group to see each Member’s position.

Vote data: HowTheyVote.eu (ODbL, attribution) / European Parliament · roll-call votes only

Statistical baseline — not a forecast

How groups usually vote on similar files

Based on 112 past main roll-call votes on ECON-responsible procedures, Jul 2019 → 2026-07-04.

EPPusually FOR95% FOR over 17,739 votes
S&Dusually FOR91% FOR over 13,929 votes
Renewusually FOR94% FOR over 9,876 votes
Greens/EFAusually FOR72% FOR over 7,010 votes
ECRusually FOR51% FOR over 6,846 votes
The Leftusually AGAINST30% FOR over 3,829 votes
Patriotsusually AGAINST28% FOR over 1,519 votes
IDusually AGAINST33% FOR over 5,118 votes
ESNusually AGAINST12% FOR over 457 votes
Non-attachedusually FOR55% FOR over 3,733 votes

Statistical baseline from past roll-call votes; not a forecast. · roll-call votes only

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Official amendment documents

PE693.592 ↗

Connections

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Full record

Members who amended this procedure

1 Members · by amendment count
1🇸🇰
Eugen JURZYCA
European Conservatives & Reformists · Slovakia
7(7 solo)

The amendments, in full text

7 amendments

Every 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.