# Rates of value added tax

European Parliament procedure 2018/0005(CNS) (CNS - Consultation procedure, 8th term, committee ECON). Stage: Procedure completed. 53 committee amendments tabled by 16 Members between 2018-06-07 and 2018-06-07.

## What the amendments focus on

Legislative dossier on rates of value added tax. Amendments rework recitals and provisions on reduced VAT rates as exceptions to the standard rate under a definitive destination-based system, the equal treatment of Member States, the number and floor of reduced and super-reduced rates, reduced rates for printed and electronic publications, benefit to the final consumer for objectives of general interest, a VAT information portal, and categories listed in the annexes.

## Most active Members on this file

| Member | Country | Group | Amendments | Markdown |
|---|---|---|---|---|
| Molly SCOTT CATO | United Kingdom | Verts/ALE | 20 | https://amendeu.com/md/meps/124942.md |
| Werner LANGEN | Germany | PPE | 7 | https://amendeu.com/md/meps/1928.md |
| Sander LOONES | Belgium | ECR | 5 | https://amendeu.com/md/meps/128717.md |
| Miguel VIEGAS | Portugal | GUE/NGL | 4 | https://amendeu.com/md/meps/125100.md |
| Arndt KOHN | Germany | S&D | 4 | https://amendeu.com/md/meps/186884.md |
| Peter SIMON | Germany | S&D | 4 | https://amendeu.com/md/meps/96836.md |
| Othmar KARAS | Austria | PPE | 4 | https://amendeu.com/md/meps/4246.md |
| Luigi MORGANO | Italy | S&D | 3 | https://amendeu.com/md/meps/124788.md |
| Ramon TREMOSA i BALCELLS | Spain | ALDE | 3 | https://amendeu.com/md/meps/97203.md |
| Thierry CORNILLET | France | ALDE | 1 | https://amendeu.com/md/meps/4338.md |
| Jean ARTHUIS | France | ALDE | 1 | https://amendeu.com/md/meps/124773.md |
| Anne SANDER | France | PPE | 1 | https://amendeu.com/md/meps/24594.md |
| Michel DANTIN | France | PPE | 1 | https://amendeu.com/md/meps/97296.md |
| Tibor SZANYI | Hungary | S&D | 1 | https://amendeu.com/md/meps/124703.md |
| Jonás FERNÁNDEZ | Spain | S&D | 1 | https://amendeu.com/md/meps/125046.md |

## Official source documents

- PE622.094: http://www.europarl.europa.eu/doceo/document/ECON-AM-622094_EN.pdf

Full amendment texts, votes and exports: https://amendeu.com/dossiers/2018-0005-CNS · machine-readable: https://amendeu.com/data/dossiers/2018-0005-CNS.json

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Data refreshed: 2026-07-27. Human-readable version: https://amendeu.com/dossiers/2018-0005-CNS
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