Combating VAT fraud – the effectiveness of cross-border cooperation when it comes to VAT fraud and its impact on the EU budget

This own-initiative report concerns combating VAT fraud, cross-border cooperation, and its impact on the EU budget. The amendments seek stronger cooperation and data access among anti-fraud bodies (EPPO, OLAF, Europol, Eurojust, Eurofisc), access to VIES and payment information systems, and development of Eurofisc's TNA tool. They address carousel and MTIC fraud, the ViDA package, the PIF Directive threshold, rule-of-law conditionality, safeguards in the post-2027 MFF, and asset recovery.