# Operation of the definitive VAT system for the taxation of trade between Member States

European Parliament procedure 2018/0164(CNS) (CNS - Consultation procedure, 8th term, committee ECON). Stage: Procedure lapsed or withdrawn. 56 committee amendments tabled by 7 Members between 2018-11-28 and 2018-11-28.

## What the amendments focus on

This consultation dossier concerns the operation of the definitive VAT system for the taxation of trade between Member States. The amendments address a destination-based system, the supplier's liability for VAT, the status of certified taxable person with harmonised criteria, exclusion for serious criminal offences such as money laundering and tax fraud, the One Stop Shop, publication of frauds, a compensation mechanism for revenue shocks, chain transactions, and the VIES system.

## Most active Members on this file

| Member | Country | Group | Amendments | Markdown |
|---|---|---|---|---|
| Thierry CORNILLET | France | ALDE | 19 | https://amendeu.com/md/meps/4338.md |
| Petr JEŽEK | Czechia | ALDE | 19 | https://amendeu.com/md/meps/124707.md |
| Wolf KLINZ | Germany | ALDE | 19 | https://amendeu.com/md/meps/28244.md |
| Molly SCOTT CATO | United Kingdom | Verts/ALE | 16 | https://amendeu.com/md/meps/124942.md |
| Roberts ZĪLE | Latvia | ECR | 13 | https://amendeu.com/md/meps/28615.md |
| Jeppe KOFOD | Denmark | S&D | 8 | https://amendeu.com/md/meps/124870.md |
| Ramon TREMOSA i BALCELLS | Spain | ALDE | 7 | https://amendeu.com/md/meps/97203.md |

## Official source documents

- PE630.755: http://www.europarl.europa.eu/doceo/document/ECON-AM-630755_EN.pdf

Full amendment texts, votes and exports: https://amendeu.com/dossiers/2018-0164-CNS · machine-readable: https://amendeu.com/data/dossiers/2018-0164-CNS.json

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