# Common system of value added tax (VAT): standard VAT return

European Parliament procedure 2013/0343(CNS) (CNS - Consultation procedure, 7th term, committee ECON). Stage: Procedure lapsed or withdrawn. 10 committee amendments tabled by 5 Members between 2013-12-17 and 2013-12-17.

## What the amendments focus on

Consultation dossier on a standard VAT return under the common system of value added tax. Some amendments reject the Commission proposal as violating proportionality and call for its withdrawal as exceeding the Treaty's scope. Others describe introducing a standard VAT return for all businesses trading in the Union to reduce burdens, close the VAT gap and improve the internal market, with limited mandatory information and correction periods for genuine errors.

## Most active Members on this file

| Member | Country | Group | Amendments | Markdown |
|---|---|---|---|---|
| Auke ZIJLSTRA | Netherlands | PfE | 2 | https://amendeu.com/md/meps/103246.md |
| Mojca KLEVA KEKUŠ | Slovenia | S&D | 2 | https://amendeu.com/md/meps/23413.md |
| Sven GIEGOLD | Germany | Verts/ALE | 2 | https://amendeu.com/md/meps/96730.md |
| Sari ESSAYAH | Finland | PPE | 2 | https://amendeu.com/md/meps/96682.md |
| Jean-Pierre AUDY | France | PPE | 2 | https://amendeu.com/md/meps/33775.md |

## Official source documents

- PE524.728: http://www.europarl.europa.eu/sides/getDoc.do?pubRef=-//EP//NONSGML+COMPARL+PE-524.728+01+DOC+PDF+V0//EN&language=EN

Full amendment texts, votes and exports: https://amendeu.com/dossiers/2013-0343-CNS · machine-readable: https://amendeu.com/data/dossiers/2013-0343-CNS.json

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Data refreshed: 2026-07-27. Human-readable version: https://amendeu.com/dossiers/2013-0343-CNS
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