What changed between the draft committee report and the plenary report

5 unchanged paragraphs

The AFA components – Eurojust Regulation

53. Calls on the Commission to include in the revision of the Eurojust Regulation provisions that reinforce Eurojust’s coordination role in complex, multi-jurisdictional VAT fraud cases; proposes that dedicated operational coordination capacity be created within Eurojust for VAT fraud cases;

54. Insists that the revised Eurojust Regulation must strengthen judicial cooperation in asset freezing and evidence-gathering; stresses that Eurojust’s network of judicial contact points must be fully operational for executing European investigation orders in VAT fraud investigations;

Recovery of amounts affected by fraud

55. Stresses that deterrence and the effective protection of the EU’s financial interests require not only the investigation and prosecution of VAT fraud but also the actual recovery of amounts fraudulently diverted; deplores the persistent fragmentation and low efficiency of recovery processes, as highlighted by ECA Special Report 26/2025 and OLAF’s annual reports; notes that Parliament has repeatedly urged, in its resolutions on the protection of the EU’s financial interests, the Commission to conduct stronger recovery reporting, but has not obtained satisfactory results;

Change 20

Changed:33. Calls56. onWelcomes the CommissionCommission’s toannouncement createtasking OLAF with creating a structured monitoring mechanism on the follow-up actions taken in response to EPPO convictionsnotifications under Article 103(2) of the EPPO Regulation and OLAF administrative recommendations in VAT-related cases, specifying the amounts actually recovered versus the amounts recommended for recovery,recovery; calls for adequate resources to be allocated to OLAF for this task, and asks that it report annually to Parliament and the Council on this matter;

Change 21

Added:57. Calls on the Commission to propose a clear legislative act ensuring that amounts recovered from fraudsters following EPPO investigations and related to damages to the EU’s financial interests, are appropriately returned to the EU budget;

Import VAT fraud and the nexus with customs fraud

Change 22

Changed:34.58. Notes with concern the findings of ECA Special Report 08/2025 on VAT fraud on imports, which identified systemic failures in the enforcement of VAT obligations upon importation; stresses that fraudulent under-declaration of customs value, the misuse of VAT exemptions upon importation, and the infiltration of e-commerce flows from non-EU countriescountries, including through platforms systematically undervaluing shipments in order to heavily misuse low-value exemptions, constitute a growing vector of revenue loss that is closely interconnected with intra-Community VAT fraud; underlines the need to improve the cross-border exchange of information between customs and VAT authorities;

Change 23

Changed:35.59. Calls on the Commission to address, in the AFA legislative package,address the vulnerabilities identified in Customs Procedures 42 and the Import One-Stop Shop; insists that the technical architecture governing the EU customs data hub must be designed, from the outset, to ensure full real-time interoperability with Eurofisc’s TNA tool and with the investigative systems of OLAF and the EPPO under their respectivenational mandates;systems; calls on the Commission to ensure the automated cross-referencing of customs declaration data against VAT registration records in VIES and against Eurofisc risk indicators;

°

° °

60. Instructs its President to forward this resolution to the Council, the Commission, the European Court of Auditors, the European Public Prosecutor’s Office, the European Anti-Fraud Office (OLAF), the European Union Agency for Law Enforcement Cooperation (Europol), the European Union Agency for Criminal Justice Cooperation (Eurojust), and the governments and parliaments of the Member States.