# Special report 13/2011 (2011 discharge): Does the control of customs procedure 42 prevent and detect VAT evasion?

European Parliament procedure 2012/2010(DEC) (DEC - Discharge procedure, 7th term, committee CONT). Stage: Procedure lapsed or withdrawn. 8 committee amendments tabled by 2 Members between 2012-11-13 and 2012-11-13.

## What the amendments focus on

This concerns Special Report 13/2011 on whether the control of customs procedure 42 prevents and detects VAT evasion. Amendments address the VAT gap from fraud and weak control systems, simplifying VAT legislation, cooperation between Member States including the VAT Information Exchange System (VIES), deficiencies in simplified customs procedures found by the Court of Auditors, joint liability of traders, and promoting electronic, non-cash transactions.

## Most active Members on this file

| Member | Country | Group | Amendments | Markdown |
|---|---|---|---|---|
| Andrea ČEŠKOVÁ | Czechia | ECR | 5 | https://amendeu.com/md/meps/96719.md |
| Olle SCHMIDT | Sweden | ALDE | 3 | https://amendeu.com/md/meps/4274.md |

## Official source documents

- PE500.479: http://www.europarl.europa.eu/sides/getDoc.do?pubRef=-//EP//NONSGML+COMPARL+PE-500.479+01+DOC+PDF+V0//EN&language=EN

Full amendment texts, votes and exports: https://amendeu.com/dossiers/2012-2010-DEC · machine-readable: https://amendeu.com/data/dossiers/2012-2010-DEC.json

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Data refreshed: 2026-07-27. Human-readable version: https://amendeu.com/dossiers/2012-2010-DEC
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