# Value added tax (VAT) system: harmonising and simplifying certain rules and definitive system for the taxation of intra-Union trade

European Parliament procedure 2017/0251(CNS) (CNS - Consultation procedure, 8th term, committee ECON). Stage: Procedure completed. 67 committee amendments tabled by 10 Members between 2018-06-06 and 2018-06-06.

## What the amendments focus on

This dossier concerns the VAT system, harmonising and simplifying certain rules and the definitive system for taxation of intra-Union trade. The amendments address taxing supplies in the Member State of destination, cross-border VAT fraud including Missing Trader Intra-Community fraud, the certified taxable person status and its harmonised criteria, call-off stock and chain transactions, the VIES system, simplified procedures for SMEs, and whistleblower protection.

## Most active Members on this file

| Member | Country | Group | Amendments | Markdown |
|---|---|---|---|---|
| Molly SCOTT CATO | United Kingdom | Verts/ALE | 16 | https://amendeu.com/md/meps/124942.md |
| Sander LOONES | Belgium | ECR | 15 | https://amendeu.com/md/meps/128717.md |
| Dimitrios PAPADIMOULIS | Greece | GUE/NGL | 12 | https://amendeu.com/md/meps/28586.md |
| Ivana MALETIĆ | Croatia | PPE | 11 | https://amendeu.com/md/meps/119436.md |
| Tom VANDENKENDELAERE | Belgium | PPE | 5 | https://amendeu.com/md/meps/129164.md |
| Thierry CORNILLET | France | ALDE | 4 | https://amendeu.com/md/meps/4338.md |
| Arndt KOHN | Germany | S&D | 3 | https://amendeu.com/md/meps/186884.md |
| Peter SIMON | Germany | S&D | 3 | https://amendeu.com/md/meps/96836.md |
| Jeppe KOFOD | Denmark | S&D | 3 | https://amendeu.com/md/meps/124870.md |
| Othmar KARAS | Austria | PPE | 1 | https://amendeu.com/md/meps/4246.md |

## Official source documents

- PE622.095: http://www.europarl.europa.eu/doceo/document/ECON-AM-622095_EN.pdf

Full amendment texts, votes and exports: https://amendeu.com/dossiers/2017-0251-CNS · machine-readable: https://amendeu.com/data/dossiers/2017-0251-CNS.json

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