# Implementation of the 6th VAT Directive: what is the missing part to reduce the EU VAT gap?

European Parliament procedure 2020/2263(INI) (INI - Own-initiative procedure, 9th term, committee ECON). Stage: Procedure completed. 160 committee amendments tabled by 30 Members between 2021-10-21 and 2021-10-21.

## What the amendments focus on

This dossier concerns implementation of the sixth VAT Directive and reducing the EU VAT gap. The amendments trace the sixth Directive and its recast, the destination principle and a definitive VAT system, the fall in the VAT gap, the Fiscalis programme and the Eurofisc anti-fraud network, the VAT-based own resource, national tax sovereignty and unanimity, the impact of the COVID-19 pandemic, and debate over single versus multiple reduced rates.

## Most active Members on this file

| Member | Country | Group | Amendments | Markdown |
|---|---|---|---|---|
| Lídia PEREIRA | Portugal | PPE | 36 | https://amendeu.com/md/meps/197738.md |
| Eugen JURZYCA | Slovakia | ECR | 31 | https://amendeu.com/md/meps/197767.md |
| Michiel HOOGEVEEN | Netherlands | ECR | 31 | https://amendeu.com/md/meps/218349.md |
| Johan VAN OVERTVELDT | Belgium | ECR | 31 | https://amendeu.com/md/meps/125106.md |
| Kira Marie PETER-HANSEN | Denmark | Verts/ALE | 20 | https://amendeu.com/md/meps/197573.md |
| Alfred SANT | Malta | S&D | 19 | https://amendeu.com/md/meps/124781.md |
| Pedro MARQUES | Portugal | S&D | 18 | https://amendeu.com/md/meps/197634.md |
| Martin SCHIRDEWAN | Germany | GUE/NGL | 18 | https://amendeu.com/md/meps/190517.md |
| José GUSMÃO | Portugal | GUE/NGL | 18 | https://amendeu.com/md/meps/88715.md |
| Paul TANG | Netherlands | S&D | 16 | https://amendeu.com/md/meps/125020.md |
| Manon AUBRY | France | GUE/NGL | 16 | https://amendeu.com/md/meps/197533.md |
| Aurore LALUCQ | France | S&D | 13 | https://amendeu.com/md/meps/197697.md |
| Olivier CHASTEL | Belgium | RE | 12 | https://amendeu.com/md/meps/197463.md |
| Gilles BOYER | France | RE | 12 | https://amendeu.com/md/meps/197577.md |
| Niels FUGLSANG | Denmark | S&D | 12 | https://amendeu.com/md/meps/101585.md |

## Official source documents

- PE697.828: https://www.europarl.europa.eu/doceo/document/ECON-AM-697828_EN.pdf

Full amendment texts, votes and exports: https://amendeu.com/dossiers/2020-2263-INI · machine-readable: https://amendeu.com/data/dossiers/2020-2263-INI.json

---

Source: AmendEU (amendeu.com), built from Parltrack (ODbL), European Parliament Open Data ((c) European Union) and official Parliament documents. Aggregates CC BY 4.0.
Data refreshed: 2026-07-27. Human-readable version: https://amendeu.com/dossiers/2020-2263-INI
When citing, attribute to "AmendEU (amendeu.com)".