# Common system of value added tax (VAT): quick reaction mechanism against VAT fraud

European Parliament procedure 2012/0205(CNS) (CNS - Consultation procedure, 7th term, committee ECON). Stage: Procedure completed. 23 committee amendments tabled by 6 Members between 2012-12-05 and 2012-12-05.

## What the amendments focus on

This dossier concerns the common VAT system and a quick reaction mechanism against VAT fraud. The amendments address combating sudden and massive VAT fraud, the reverse-charge measure designating the recipient as liable, the application procedure and time limits for Member States to obtain authorisation, a threshold defining 'massive' fraud relative to VAT receipts, information-sharing among Member States, the European Parliament and the Court of Auditors, and Commission reporting on the mechanism.

## Most active Members on this file

| Member | Country | Group | Amendments | Markdown |
|---|---|---|---|---|
| Olle LUDVIGSSON | Sweden | S&D | 14 | https://amendeu.com/md/meps/96673.md |
| Sven GIEGOLD | Germany | Verts/ALE | 3 | https://amendeu.com/md/meps/96730.md |
| Mojca KLEVA KEKUŠ | Slovenia | S&D | 2 | https://amendeu.com/md/meps/23413.md |
| Krišjānis KARIŅŠ | Latvia | PPE | 2 | https://amendeu.com/md/meps/96901.md |
| Nikolaos CHOUNTIS | Greece | GUE/NGL | 1 | https://amendeu.com/md/meps/26851.md |
| Jean-Pierre AUDY | France | PPE | 1 | https://amendeu.com/md/meps/33775.md |

## Official source documents

- PE501.907: http://www.europarl.europa.eu/sides/getDoc.do?pubRef=-//EP//NONSGML+COMPARL+PE-501.907+01+DOC+PDF+V0//EN&language=EN

Full amendment texts, votes and exports: https://amendeu.com/dossiers/2012-0205-CNS · machine-readable: https://amendeu.com/data/dossiers/2012-0205-CNS.json

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Data refreshed: 2026-07-27. Human-readable version: https://amendeu.com/dossiers/2012-0205-CNS
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