# Value added tax (VAT): application of the reverse charge mechanism to supplies of certain services suspectible to fraud

European Parliament procedure 2009/0139(CNS) (CNS - Consultation procedure, 7th term, committee ECON). Stage: Procedure completed. 15 committee amendments tabled by 4 Members between 2009-12-10 and 2009-12-10.

## What the amendments focus on

The dossier concerns applying the VAT reverse charge mechanism to supplies of certain services susceptible to fraud. Amendments revise provisions on Member States' evaluation reports based on pre-defined criteria, compliance and implementation costs, reporting and control obligations and inspections for taxable persons, supplier liability, a Commission report or impact assessment, thresholds, and the goods covered such as computers and IT products.

## Most active Members on this file

| Member | Country | Group | Amendments | Markdown |
|---|---|---|---|---|
| Wolf KLINZ | Germany | ALDE | 8 | https://amendeu.com/md/meps/28244.md |
| Olle LUDVIGSSON | Sweden | S&D | 4 | https://amendeu.com/md/meps/96673.md |
| Enikő GYŐRI | Hungary | PfE | 2 | https://amendeu.com/md/meps/96830.md |
| Hans-Peter MARTIN | Austria | NI | 1 | https://amendeu.com/md/meps/4238.md |

## Official source documents

- PE430.935: http://www.europarl.europa.eu/sides/getDoc.do?pubRef=-//EP//NONSGML+COMPARL+PE-430.935+01+DOC+PDF+V0//EN&language=EN

Full amendment texts, votes and exports: https://amendeu.com/dossiers/2009-0139-CNS · machine-readable: https://amendeu.com/data/dossiers/2009-0139-CNS.json

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Data refreshed: 2026-07-27. Human-readable version: https://amendeu.com/dossiers/2009-0139-CNS
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