# Towards a definitive VAT system and fighting VAT fraud

European Parliament procedure 2016/2033(INI) (INI - Own-initiative procedure, 8th term, committee CONT / ECON / LIBE). Stage: Procedure completed. 324 committee amendments tabled by 53 Members between 2016-06-02 and 2016-06-13.

## What the amendments focus on

This own-initiative report concerns moving towards a definitive VAT system and fighting VAT fraud. The amendments address cross-border and 'carousel' (missing trader) fraud, the VAT action plan, the 'country of destination' principle, a single EU VAT area, the VAT gap, reverse charge mechanisms, the Mini One Stop Shop, and VAT rates affecting low-income groups, calling on the Commission and Member States to enhance VAT compliance and coordination.

## Most active Members on this file

| Member | Country | Group | Amendments | Markdown |
|---|---|---|---|---|
| Paloma LÓPEZ BERMEJO | Spain | GUE/NGL | 27 | https://amendeu.com/md/meps/125047.md |
| Fabio DE MASI | Germany | NI | 27 | https://amendeu.com/md/meps/124858.md |
| Marisa MATIAS | Portugal | GUE/NGL | 27 | https://amendeu.com/md/meps/96820.md |
| Matt CARTHY | Ireland | GUE/NGL | 26 | https://amendeu.com/md/meps/124986.md |
| Petr JEŽEK | Czechia | ALDE | 24 | https://amendeu.com/md/meps/124707.md |
| Miguel VIEGAS | Portugal | GUE/NGL | 23 | https://amendeu.com/md/meps/125100.md |
| Sylvie GOULARD | France | ALDE | 19 | https://amendeu.com/md/meps/97137.md |
| Molly SCOTT CATO | United Kingdom | Verts/ALE | 18 | https://amendeu.com/md/meps/124942.md |
| Marco VALLI | Italy | EFDD | 17 | https://amendeu.com/md/meps/124778.md |
| Marco ZANNI | Italy | ID | 17 | https://amendeu.com/md/meps/124780.md |
| Cătălin Sorin IVAN | Romania | NI | 16 | https://amendeu.com/md/meps/96857.md |
| Cora van NIEUWENHUIZEN | Netherlands | ALDE | 15 | https://amendeu.com/md/meps/125019.md |
| Benedek JÁVOR | Hungary | Verts/ALE | 14 | https://amendeu.com/md/meps/124721.md |
| Tibor SZANYI | Hungary | S&D | 14 | https://amendeu.com/md/meps/124703.md |
| Patricija ŠULIN | Slovenia | PPE | 12 | https://amendeu.com/md/meps/125103.md |

## Official source documents

- PE583.949: http://www.europarl.europa.eu/doceo/document/ECON-AM-583949_EN.pdf
- PE583.960: http://www.europarl.europa.eu/doceo/document/CONT-AM-583960_EN.pdf
- PE584.192: http://www.europarl.europa.eu/doceo/document/LIBE-AM-584192_EN.pdf

Full amendment texts, votes and exports: https://amendeu.com/dossiers/2016-2033-INI · machine-readable: https://amendeu.com/data/dossiers/2016-2033-INI.json

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Data refreshed: 2026-07-27. Human-readable version: https://amendeu.com/dossiers/2016-2033-INI
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