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Procedure

Implementation of the 6th VAT Directive: what is the missing part to reduce the EU VAT gap?

2020/2263(INI)·9th term·ECON·INI - Own-initiative procedure·CompletedProcedure completed
Subjects: Indirect taxation, VAT, excise duties
Rapporteur (the Member appointed to lead Parliament's work on this text): CHASTEL Olivier (Renew)
Summary

This dossier concerns implementation of the sixth VAT Directive and reducing the EU VAT gap. The amendments trace the sixth Directive and its recast, the destination principle and a definitive VAT system, the fall in the VAT gap, the Fiscalis programme and the Eurofisc anti-fraud network, the VAT-based own resource, national tax sovereignty and unanimity, the impact of the COVID-19 pandemic, and debate over single versus multiple reduced rates.

Procedure timeline

  1. Committee amendments tabled
    21 Oct 2021
  2. Plenary vote — Passed
    15 Feb 2022 · On the motion for a resolution — the text as a whole
  3. Procedure completed
160
Amendments
distinct, in window
30
Members
tabled at least one
1
Committee(s)
21 Oct 2021
Dates

Plenary votes

10 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. Show the 7 earlier votes
    1. 15 Feb 2022Failedoutcome from totals
      On amendment 1 — paragraph 4
      Official label: § 4 - Am 1 · what was voted ↗
      75 for564 against61 abstentions5 did not vote
      For
      Against
      Abst.

      Click a group to see each Member’s position.

    2. 15 Feb 2022Failedoutcome from totals
      On amendment 8 — text to be inserted after paragraph 8
      Official label: Après le § 8 - Am 8 · what was voted ↗
      258 for411 against31 abstentions5 did not vote
      For
      Against
      Abst.

      Click a group to see each Member’s position.

    3. 15 Feb 2022Failedoutcome from totals
      On amendment 2 — paragraph 23
      Official label: § 23 - Am 2 · what was voted ↗
      137 for547 against16 abstentions5 did not vote
      For
      Against
      Abst.

      Click a group to see each Member’s position.

    4. 15 Feb 2022Passedoutcome from totals
      On amendment 9 — text to be inserted after paragraph 24
      Official label: Après le § 24 - Am 9 · what was voted ↗
      414 for283 against3 abstentions5 did not vote
      For
      Against
      Abst.

      Click a group to see each Member’s position.

    5. 15 Feb 2022Failedoutcome from totals
      On amendment 3 — paragraph 33
      Official label: § 33 - Am 3 · what was voted ↗
      139 for548 against13 abstentions5 did not vote
      For
      Against
      Abst.

      Click a group to see each Member’s position.

    6. 15 Feb 2022Failedoutcome from totals
      On amendment 4 — paragraph 37
      Official label: § 37 - Am 4 · what was voted ↗
      126 for546 against28 abstentions5 did not vote
      For
      Against
      Abst.

      Click a group to see each Member’s position.

    7. 15 Feb 2022Failedoutcome from totals
      On amendment 5 — paragraph 38
      Official label: § 38 - Am 5 · what was voted ↗
      126 for535 against39 abstentions5 did not vote
      For
      Against
      Abst.

      Click a group to see each Member’s position.

  2. 15 Feb 2022Failedoutcome from totals
    On amendment 6 — paragraph 41
    Official label: § 41 - Am 6 · what was voted ↗
    241 for405 against54 abstentions5 did not vote
    For
    Against
    Abst.

    Click a group to see each Member’s position.

  3. 15 Feb 2022Failedoutcome from totals
    On amendment 7 — paragraph 43
    Official label: § 43 - Am 7 · what was voted ↗
    132 for532 against36 abstentions5 did not vote
    For
    Against
    Abst.

    Click a group to see each Member’s position.

  4. 15 Feb 2022Main votePassedoutcome from totals
    On the motion for a resolution — the text as a whole
    Official label: Proposition de résolution (ensemble du texte) · what was voted ↗
    510 for74 against108 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

Official amendment documents

PE697.828 ↗

Connections

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Full record

Members who amended this procedure

30 Members · by amendment count
1🇵🇹
Lídia PEREIRA
European People's Party (EPP) · Portugal
36(36 solo)
2🇸🇰
Eugen JURZYCA
European Conservatives & Reformists · Slovakia
31
3🇳🇱
Michiel HOOGEVEEN
European Conservatives & Reformists · Netherlands
31
4🇧🇪
Johan VAN OVERTVELDT
European Conservatives & Reformists · Belgium
31
5🇩🇰
Kira Marie PETER-HANSEN
Greens / EFA · Denmark
20(20 solo)
6🇲🇹
Alfred SANT
Socialists & Democrats · Malta
19(1 solo)
7🇵🇹
Pedro MARQUES
Socialists & Democrats · Portugal
18
8🇩🇪
Martin SCHIRDEWAN
The Left (GUE/NGL) · Germany
18
9🇵🇹
José GUSMÃO
The Left (GUE/NGL) · Portugal
18
10🇳🇱
Paul TANG
Socialists & Democrats · Netherlands
16
11🇫🇷
Manon AUBRY
The Left (GUE/NGL) · France
16
12🇫🇷
Aurore LALUCQ
Socialists & Democrats · France
13
13🇧🇪
Olivier CHASTEL
Renew Europe · Belgium
12
14🇫🇷
Gilles BOYER
Renew Europe · France
12
15🇩🇰
Niels FUGLSANG
Socialists & Democrats · Denmark
12
16🇫🇷
Stéphanie YON-COURTIN
Renew Europe · France
11
17🇩🇪
Markus FERBER
European People's Party (EPP) · Germany
8(8 solo)
18🇮🇹
Marco ZANNI
Identity & Democracy · Italy
8
19🇮🇹
Valentino GRANT
Identity & Democracy · Italy
8
20🇮🇹
Antonio Maria RINALDI
Identity & Democracy · Italy
8
21🇮🇹
Elisabetta GUALMINI
Socialists & Democrats · Italy
6(6 solo)
22🇨🇿
Ondřej KOVAŘÍK
Patriots for Europe · Czechia
1
23🇧🇪
Hilde VAUTMANS
Renew Europe · Belgium
1
24🇫🇷
Marie-Pierre VEDRENNE
Renew Europe · France
1
25🇮🇹
Paolo DE CASTRO
Socialists & Democrats · Italy
1

The amendments, in full text

160 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.