2025/2121(INI)CONT

Combating VAT fraud – the effectiveness of cross-border cooperation when it comes to VAT fraud and its impact on the EU budget

Stage: Tabled for plenary, reached 21 Jul 2026
Procedure: Own-initiative report
Rapporteur: Ondřej Knotek (PfE)
Last activity: 21 Jul 2026

5 entries · record as of 14 Sept 2026

Where it stands

Latest: Tabled for plenary, 21 Jul 2026.

19 Jun 2025
- Referred to committee
8 Jun 2026
- Committee report tabled
26 Jun 2026
- Committee amendments tabled
14 Jul 2026
- Committee report adopted
21 Jul 2026
- Tabled for plenary

5 people

Who is on it

The Parliament's rapporteurs, shadow rapporteurs and opinion rapporteurs currently on this file.

Role	Name	Group	Country	Committee
Rapporteur	Ondřej Knotek	PfE	CZ	CONT
Shadow rapporteur	Eero Heinäluoma	S&D	FI	CONT
Shadow rapporteur	Joachim Stanisław Brudziński	ECR	PL	CONT
Shadow rapporteur	Pasquale Tridico	The Left	IT	CONT
Shadow rapporteur	Tomáš Zdechovský	EPP	CZ	CONT

84 amendments

Amendments

Tabled on 26 Jun 2026. The texts are in the amendment documents below.

By committee

CONT84

By author

Eero Heinäluoma32
Monika Hohlmeier21
Tomáš Zdechovský15
Gilles Boyer8
Michal Wiezik8
Olivier Chastel8
Rasmus Nordqvist · Verts/ALE8
Vlad VASILE-VOICULESCU8
Joachim Stanisław Brudziński6
Pasquale Tridico6
Virginie Joron1

Amendments each member tabled or co-signed.

By article

Paragraph 34
Paragraph 54
Paragraph 123
Paragraph 43
Paragraph 12
Paragraph 1 a (new)2
Paragraph 102
Paragraph 152
Paragraph 17 a (new)2
Paragraph 18 a (new)2

Show 20 more provisions

Paragraph 18 b (new)2
Paragraph 242
Paragraph 342
Paragraph 352
Paragraph 5 a (new)2
Paragraph 62
Paragraph 72
Paragraph 7 a (new)2
Paragraph 82
Recital A a (new)2
Citation 7 a (new)1
Citation 7 b (new)1
Citation 8 a (new)1
Paragraph 1 b (new)1
Paragraph 11 a (new)1
Paragraph 131
Paragraph 13 a (new)1
Paragraph 141
Paragraph 14 a (new)1
Paragraph 15 a (new)1

Covers 56 of the 84 amendments.

3 documents

Documents

Newest first. Each opens at its source.

Summary

Generated

The European Parliament's Budgetary Control Committee adopted an own-initiative report assessing cross-border cooperation among member states to combat VAT fraud and its impact on the EU budget. It targets national tax authorities, Eurofisc, and the Commission, urging stronger data-sharing and enforcement to close the multi-billion-euro VAT gap.

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Sources: EP Legislative Observatory. Record as of 14 Sept 2026. Something wrong on this page? Report an error.

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