# Common system of value added tax (VAT): treatment of vouchers

European Parliament procedure 2012/0102(CNS) (CNS - Consultation procedure, 7th term, committee ECON). Stage: Procedure completed. 15 committee amendments tabled by 7 Members between 2013-01-24 and 2013-01-24.

## What the amendments focus on

The dossier concerns the common VAT system and the treatment of vouchers. The amendments aim to ensure uniform treatment and avoid double or non-taxation, distortion of competition and tax avoidance, distinguish single-purpose and multi-purpose vouchers, define a voucher and set the taxable amount based on nominal value, address vouchers distributed through agents and across borders, and require a Commission report on the directive's economic and fiscal impact.

## Most active Members on this file

| Member | Country | Group | Amendments | Markdown |
|---|---|---|---|---|
| Mojca KLEVA KEKUŠ | Slovenia | S&D | 4 | https://amendeu.com/md/meps/23413.md |
| Elena BĂSESCU | Romania | PPE | 4 | https://amendeu.com/md/meps/96814.md |
| Petru Constantin LUHAN | Romania | PPE | 2 | https://amendeu.com/md/meps/96823.md |
| Theodoros SKYLAKAKIS | Greece | ALDE | 2 | https://amendeu.com/md/meps/97018.md |
| Krišjānis KARIŅŠ | Latvia | PPE | 1 | https://amendeu.com/md/meps/96901.md |
| Zbigniew ZIOBRO | Poland | EFD | 1 | https://amendeu.com/md/meps/96803.md |
| Ildikó GÁLL-PELCZ | Hungary | PPE | 1 | https://amendeu.com/md/meps/102886.md |

## Official source documents

- PE502.194: http://www.europarl.europa.eu/sides/getDoc.do?pubRef=-//EP//NONSGML+COMPARL+PE-502.194+01+DOC+PDF+V0//EN&language=EN

Full amendment texts, votes and exports: https://amendeu.com/dossiers/2012-0102-CNS · machine-readable: https://amendeu.com/data/dossiers/2012-0102-CNS.json

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Data refreshed: 2026-07-27. Human-readable version: https://amendeu.com/dossiers/2012-0102-CNS
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