# Common system of value added tax (VAT): conferral of implementing powers to the Commission to determine the meaning of the terms used in certain provisions

European Parliament procedure 2020/0331(CNS) (CNS - Consultation procedure, 9th term, committee ECON). Stage: Awaiting final decision. 7 committee amendments tabled by 1 Members between 2021-05-28 and 2021-05-28.

## What the amendments focus on

The dossier concerns conferring implementing powers on the Commission to determine the meaning of terms used in certain provisions of the common VAT system. The amendments approve the Commission proposal as amended, invoke national tax sovereignty and unanimity in tax matters, and provide for those implementing powers to be exercised under Regulation (EU) No 182/2011, including a derogation requiring the committee to deliver its opinion unanimously.

## Most active Members on this file

| Member | Country | Group | Amendments | Markdown |
|---|---|---|---|---|
| Eugen JURZYCA | Slovakia | ECR | 7 | https://amendeu.com/md/meps/197767.md |

## Official source documents

- PE693.592: https://www.europarl.europa.eu/doceo/document/ECON-AM-693592_EN.pdf

Full amendment texts, votes and exports: https://amendeu.com/dossiers/2020-0331-CNS · machine-readable: https://amendeu.com/data/dossiers/2020-0331-CNS.json

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Data refreshed: 2026-07-27. Human-readable version: https://amendeu.com/dossiers/2020-0331-CNS
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