Procedure
Operation of the definitive VAT system for the taxation of trade between Member States
2018/0164(CNS)·8th term·ECON·CNS - Consultation procedure·Lapsed / rejectedProcedure lapsed or withdrawn
Subjects: Indirect taxation, VAT, excise duties
Rapporteur (the Member appointed to lead Parliament's work on this text): MARTUSCIELLO Fulvio (PPE)
Summary
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.
56
Amendments
distinct, in window
7
Members
tabled at least one
1
Committee(s)
28 Nov 2018
Dates
Official amendment documents
Connections
Related procedures
Action programme for taxation (Fiscalis 2020), 2014-2020
7th term · Indirect taxation, VAT, excise duties
55amendments
Rates of value added tax
8th term · Indirect taxation, VAT, excise duties
53amendments
General arrangements for excise duty
6th term · Indirect taxation, VAT, excise duties
61amendments
Value added tax (VAT): administrative cooperation arrangements needed for the digital age
9th term · Indirect taxation, VAT, excise duties
64amendments
Common system of value added tax: special scheme for small enterprises
8th term · Indirect taxation, VAT, excise duties
47amendments
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Members who amended this procedure
7 Members · by amendment count1🇫🇷
Thierry CORNILLET
ALDE · France
19
2🇨🇿Petr JEŽEK
ALDE · Czechia
19
3🇩🇪Wolf KLINZ
ALDE · Germany
19
4🇬🇧Molly SCOTT CATO
Greens / EFA · United Kingdom
16(16 solo)
5🇱🇻Roberts ZĪLE
European Conservatives & Reformists · Latvia
13(13 solo)
6🇩🇰Jeppe KOFOD
Socialists & Democrats · Denmark
8(8 solo)
7🇪🇸Ramon TREMOSA i BALCELLS
ALDE · Spain
7
The amendments, in full text
56 amendmentsEvery amendment as tabled — original text, proposed change and justification, with a link to the official PDF.
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