# Common system of value added tax (VAT): duration of the obligation to respect a minimum standard rate

European Parliament procedure 2015/0296(CNS) (CNS - Consultation procedure, 8th term, committee ECON). Stage: Procedure completed. 8 committee amendments tabled by 3 Members between 2016-03-04 and 2016-03-04.

## What the amendments focus on

The dossier concerns the common system of value added tax (VAT) and the duration of the obligation to respect a minimum standard rate. The amendments propose alternative end dates for the period during which the standard rate may not be lower than 15%, regret the retroactive application, replace 'Community' with 'Union', amend measures against tax evasion involving close ties, and require reports on reduced rates for locally supplied services.

## Most active Members on this file

| Member | Country | Group | Amendments | Markdown |
|---|---|---|---|---|
| Ramón JÁUREGUI ATONDO | Spain | S&D | 6 | https://amendeu.com/md/meps/97078.md |
| Jonás FERNÁNDEZ | Spain | S&D | 6 | https://amendeu.com/md/meps/125046.md |
| Werner LANGEN | Germany | PPE | 2 | https://amendeu.com/md/meps/1928.md |

## Official source documents

- PE578.670: http://www.europarl.europa.eu/doceo/document/ECON-AM-578670_EN.pdf

Full amendment texts, votes and exports: https://amendeu.com/dossiers/2015-0296-CNS · machine-readable: https://amendeu.com/data/dossiers/2015-0296-CNS.json

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