Procedure

Towards a definitive VAT system and fighting VAT fraud

2016/2033(INI)·8th term·CONT / ECON / LIBE·INI - Own-initiative procedure·CompletedProcedure completed
Rapporteur (the Member appointed to lead Parliament's work on this text): LANGEN Werner (PPE)
Summary

This own-initiative report concerns moving towards a definitive VAT system and fighting VAT fraud. The amendments address cross-border and 'carousel' (missing trader) fraud, the VAT action plan, the 'country of destination' principle, a single EU VAT area, the VAT gap, reverse charge mechanisms, the Mini One Stop Shop, and VAT rates affecting low-income groups, calling on the Commission and Member States to enhance VAT compliance and coordination.

Procedure timeline

  1. Committee amendments tabled
    2 Jun 2016 – 13 Jun 2016
  2. Procedure completed
324
Amendments
distinct, in window
53
Members
tabled at least one
3
Committee(s)
2 Jun 2016 – 13 Jun 2016
Dates

Official amendment documents

Full record

Members who amended this procedure

53 Members · by amendment count
1🇪🇸
Paloma LÓPEZ BERMEJO
The Left (GUE/NGL) · Spain
27
2🇩🇪
Fabio DE MASI
Non-attached · Germany
27
3🇵🇹
Marisa MATIAS
The Left (GUE/NGL) · Portugal
27
4🇮🇪
Matt CARTHY
The Left (GUE/NGL) · Ireland
26
5🇨🇿
Petr JEŽEK
ALDE · Czechia
24(1 solo)
6🇵🇹
Miguel VIEGAS
The Left (GUE/NGL) · Portugal
23
7🇫🇷
Sylvie GOULARD
ALDE · France
19
8🇬🇧
Molly SCOTT CATO
Greens / EFA · United Kingdom
18(15 solo)
9🇮🇹
Marco VALLI
EFDD · Italy
17
10🇮🇹
Marco ZANNI
Identity & Democracy · Italy
17
11🇷🇴
Cătălin Sorin IVAN
Non-attached · Romania
16(3 solo)
12🇳🇱
Cora van NIEUWENHUIZEN
ALDE · Netherlands
15(1 solo)
13🇭🇺
Benedek JÁVOR
Greens / EFA · Hungary
14(14 solo)
14🇭🇺
Tibor SZANYI
Socialists & Democrats · Hungary
14(14 solo)
15🇸🇮
Patricija ŠULIN
European People's Party (EPP) · Slovenia
12(9 solo)
16🇦🇹
Barbara KAPPEL
ENF · Austria
12(12 solo)
17🇸🇪
Gunnar HÖKMARK
European People's Party (EPP) · Sweden
12(12 solo)
18🇵🇱
Danuta Maria HÜBNER
European People's Party (EPP) · Poland
11(11 solo)
19🇩🇪
Bernd LUCKE
European Conservatives & Reformists · Germany
11(11 solo)
20🇧🇪
Hugues BAYET
Socialists & Democrats · Belgium
11(11 solo)
21🇪🇸
Jonás FERNÁNDEZ
Socialists & Democrats · Spain
10
22🇪🇸
Ramón JÁUREGUI ATONDO
Socialists & Democrats · Spain
10
23🇬🇷
Notis MARIAS
European Conservatives & Reformists · Greece
10(10 solo)
24🇬🇧
Anneliese DODDS
Socialists & Democrats · United Kingdom
10(10 solo)
25🇷🇴
Dan NICA
Socialists & Democrats · Romania
9

The amendments, in full text

324 amendments

Every amendment as tabled — original text, proposed change and justification, with a link to the official PDF.

The full amendment texts load as you scroll here.