# Value added tax (VAT): administrative cooperation and combating fraud

European Parliament procedure 2016/0371(CNS) (CNS - Consultation procedure, 8th term, committee ECON). Stage: Procedure completed. 19 committee amendments tabled by 9 Members between 2017-06-28 and 2017-06-28.

## What the amendments focus on

This dossier concerns administrative cooperation and combating fraud in the field of value added tax. The amendments recall Member States' competence in fiscal matters and the principles of subsidiarity, cite the scale of the VAT gap and cross-border fraud, address the special schemes, the relationship between the Member State of identification and of consumption including a compensating fee, the Commission's access to information, and the use of IT against fraud.

## Most active Members on this file

| Member | Country | Group | Amendments | Markdown |
|---|---|---|---|---|
| Molly SCOTT CATO | United Kingdom | Verts/ALE | 7 | https://amendeu.com/md/meps/124942.md |
| Notis MARIAS | Greece | ECR | 5 | https://amendeu.com/md/meps/125069.md |
| Jonás FERNÁNDEZ | Spain | S&D | 3 | https://amendeu.com/md/meps/125046.md |
| Ramón JÁUREGUI ATONDO | Spain | S&D | 3 | https://amendeu.com/md/meps/97078.md |
| Barbara KAPPEL | Austria | ENF | 1 | https://amendeu.com/md/meps/125024.md |
| Doru-Claudian FRUNZULICĂ | Romania | S&D | 1 | https://amendeu.com/md/meps/124790.md |
| Cora van NIEUWENHUIZEN | Netherlands | ALDE | 1 | https://amendeu.com/md/meps/125019.md |
| Bernd LUCKE | Germany | ECR | 1 | https://amendeu.com/md/meps/124820.md |
| Sven GIEGOLD | Germany | Verts/ALE | 1 | https://amendeu.com/md/meps/96730.md |

## Official source documents

- PE606.182: http://www.europarl.europa.eu/doceo/document/ECON-AM-606182_EN.pdf

Full amendment texts, votes and exports: https://amendeu.com/dossiers/2016-0371-CNS · machine-readable: https://amendeu.com/data/dossiers/2016-0371-CNS.json

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