# Value added tax (VAT): common system

European Parliament procedure 2007/0238(CNS) (CNS - Consultation procedure, 6th term, committee ECON). Stage: Procedure completed. 14 committee amendments tabled by 9 Members between 2008-04-10 and 2009-10-15.

## What the amendments focus on

A legislative dossier on the common system of value added tax. The amendments concern exemptions for small enterprises and international passenger transport granted to Bulgaria and Romania, the right of deduction where goods and services are used for business and private purposes, immovable property and related expenditure forming part of business assets, possible extension of the rule to durable movable goods subject to a Commission evaluation, and reduced rates.

## Most active Members on this file

| Member | Country | Group | Amendments | Markdown |
|---|---|---|---|---|
| Hans-Peter MARTIN | Austria | NI | 3 | https://amendeu.com/md/meps/4238.md |
| Olle SCHMIDT | Sweden | ALDE | 3 | https://amendeu.com/md/meps/4274.md |
| Markus FERBER | Germany | PPE | 2 | https://amendeu.com/md/meps/1917.md |
| Udo BULLMANN | Germany | S&D | 2 | https://amendeu.com/md/meps/4267.md |
| Zsolt László BECSEY | Hungary | PPE-DE | 2 | https://amendeu.com/md/meps/28138.md |
| Pascal CANFIN | France | RE | 1 | https://amendeu.com/md/meps/96711.md |
| Sven GIEGOLD | Germany | Verts/ALE | 1 | https://amendeu.com/md/meps/96730.md |
| Heide RÜHLE | Germany | Verts/ALE | 1 | https://amendeu.com/md/meps/4294.md |
| Alain LIPIETZ | France | Verts/ALE | 1 | https://amendeu.com/md/meps/4384.md |

## Official source documents

- PE404.691: http://www.europarl.europa.eu/sides/getDoc.do?pubRef=-//EP//NONSGML+COMPARL+PE-404.691+01+DOC+PDF+V0//EN&language=EN
- PE430.330: http://www.europarl.europa.eu/sides/getDoc.do?pubRef=-//EP//NONSGML+COMPARL+PE-430.330+01+DOC+PDF+V0//EN&language=EN

Full amendment texts, votes and exports: https://amendeu.com/dossiers/2007-0238-CNS · machine-readable: https://amendeu.com/data/dossiers/2007-0238-CNS.json

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Source: AmendEU (amendeu.com), built from Parltrack (ODbL), European Parliament Open Data ((c) European Union) and official Parliament documents. Aggregates CC BY 4.0.
Data refreshed: 2026-07-27. Human-readable version: https://amendeu.com/dossiers/2007-0238-CNS
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