Procedure
Value added tax (VAT) system: harmonising and simplifying certain rules and definitive system for the taxation of intra-Union trade
2017/0251(CNS)·8th term·ECON·CNS - Consultation procedure·CompletedProcedure completed
Subjects: Indirect taxation, VAT, excise duties
Rapporteur (the Member appointed to lead Parliament's work on this text): KOFOD Jeppe (S&D)
Summary
This dossier concerns the VAT system, harmonising and simplifying certain rules and the definitive system for taxation of intra-Union trade. The amendments address taxing supplies in the Member State of destination, cross-border VAT fraud including Missing Trader Intra-Community fraud, the certified taxable person status and its harmonised criteria, call-off stock and chain transactions, the VIES system, simplified procedures for SMEs, and whistleblower protection.
67
Amendments
distinct, in window
10
Members
tabled at least one
1
Committee(s)
6 Jun 2018
Dates
Official amendment documents
Connections
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Members who amended this procedure
10 Members · by amendment count1🇬🇧
Molly SCOTT CATO
Greens / EFA · United Kingdom
16(16 solo)
2🇧🇪Sander LOONES
European Conservatives & Reformists · Belgium
15(15 solo)
3🇬🇷Dimitrios PAPADIMOULIS
The Left (GUE/NGL) · Greece
12(12 solo)
4🇭🇷Ivana MALETIĆ
European People's Party (EPP) · Croatia
11(11 solo)
5🇧🇪Tom VANDENKENDELAERE
European People's Party (EPP) · Belgium
5(5 solo)
6🇫🇷Thierry CORNILLET
ALDE · France
4(4 solo)
7🇩🇪Arndt KOHN
Socialists & Democrats · Germany
3
8🇩🇪Peter SIMON
Socialists & Democrats · Germany
3
9🇩🇰Jeppe KOFOD
Socialists & Democrats · Denmark
3
10🇦🇹Othmar KARAS
European People's Party (EPP) · Austria
1(1 solo)
The amendments, in full text
67 amendmentsEvery amendment as tabled — original text, proposed change and justification, with a link to the official PDF.
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