Procedure

Value added tax (VAT): administrative cooperation arrangements needed for the digital age

2022/0409(CNS)·9th term·ECON·CNS - Consultation procedure·CompletedProcedure completed

Subjects: Indirect taxation, VAT, excise duties · Cooperation between administrations · Information and communication technologies, digital technologies

Rapporteur (the Member appointed to lead Parliament's work on this text): CHASTEL Olivier (Renew)

Summary

This dossier concerns administrative cooperation arrangements for value added tax (VAT) in the digital age. The amendments propose a central VAT information exchange system (VIES) managed by the Commission, automatic updating of VAT identification information, access for national tax authorities, Eurofisc and the European Public Prosecutor's Office, cooperation with Europol and OLAF, addressing carousel fraud, storing data within the Union, whistleblower protection and fundamental rights, with phased application dates.

Procedure timeline

Committee amendments tabled
20 Jun 2023
Plenary vote — Passed
22 Nov 2023 · On the Commission proposal (the draft law)
Procedure completed

Amendments

distinct, in window

Members

tabled at least one

Committee(s)

20 Jun 2023

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 →

22 Nov 2023Main votePassedoutcome from totals
On the Commission proposal (the draft law)
Official label: Proposition de la Commission · what was voted ↗
615 for10 against15 abstentions62 did not vote
For
Against
Abst.
Click a group to see each Member’s position.