amendment list, 26 June 2026
Combating VAT fraud – the effectiveness of cross-border cooperation when it comes to VAT fraud and its impact on the EU budget
Document CONT-AM-790210 · (2025/2121(INI))
Committee on Budgetary Control
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Text 512 paragraphs
Amendment 1
Eero Heinäluoma
Motion for a resolution
Citation 7 a (new)
| Motion for a resolution | Amendment |
|---|---|
| – having regard to the Commission report of 25 July 2025 entitled ‘36th Annual Report on the Protection of the European Union’s financial interests and the Fight against fraud’, |
Or. en
Amendment 2
Eero Heinäluoma
Motion for a resolution
Citation 7 b (new)
| Motion for a resolution | Amendment |
|---|---|
| – having regard to the Commission report of 8 July 2025 entitled ‘2025 Rule of Law Report - The rule of law situation in the European Union’, |
Or. en
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Amendment 3
Eero Heinäluoma
Motion for a resolution
Citation 8 a (new)
| Motion for a resolution | Amendment |
|---|---|
| – having regard to the European Court of Auditors (ECA) Special Report 03/2024 of 22 February 2024 entitled ‘The rule of law in the EU – An improved framework to protect the EU’s financial interests, but risks remain’, |
Or. en
Amendment 4
Rasmus Nordqvist
on behalf of the Verts/ALE Group
Motion for a resolution
Recital A a (new)
| Motion for a resolution | Amendment |
|---|---|
| Aa. Whereas the EPPO operates through European Delegated Prosecutors embedded in national justice systems, so that its effectiveness against cross-border VAT fraud depends directly on the independence and capacity of those national judiciaries; whereas the protection of the Union’s financial interests is therefore inseparable from respect of the Rule of Law instruments, including budgetary conditionality, must be applied consistently to safeguard the EU’s own resources; |
Or. en
Amendment 5
Eero Heinäluoma
Motion for a resolution
Recital A a (new)
| Motion for a resolution | Amendment |
|---|---|
| Aa. whereas VAT remains a fiscal cornerstone of EU member states, accounting for approximately one-fifth of all national revenues, and of the Union, contributing around 15 percent, or EUR 23 billion of the EU budget in 2024; whereas revenue losses resulting from domestic or cross-border fraud therefore pose a budgetary challenge at both national and EU level, while distorting the level playing field for businesses in the Single Market; |
Or. en
Amendment 6
Eero Heinäluoma
Motion for a resolution
Recital B a (new)
| Motion for a resolution | Amendment |
|---|---|
| Ba. whereas the rule of law is a founding value of the EU and respect for the rule of law is an essential prerequisite for the protection of the Union’s financial interests, including Union revenue; whereas rule of law deficiencies amplify risks for the EU financial interests since their protection relies on an independent judiciary, autonomous anti-fraud bodies, and free media and civil society; |
Or. en
Amendment 7
Tomáš Zdechovský, Monika Hohlmeier
Motion for a resolution
Recital E
| Motion for a resolution | Amendment |
|---|---|
| E. whereas ECA Special Report 26/2025 found that, while OLAF, the EPPO, Europol and Eurojust have clearly defined and non-overlapping mandates, persistent weaknesses in cross-body information exchange are materially affecting the number and timeliness of investigations; whereas the ECA also found that the Commission lacks adequate oversight mechanisms to verify whether the full recovery of amounts has in fact taken place following court orders; whereas Parliament’s PIF resolutions have consistently demanded stronger recovery reporting and urgently called for the Commission to provide measurable data in accounting reports focused on tangible results; | E. whereas ECA Special Report 26/2025 found that, while OLAF, the EPPO, Europol and Eurojust have clearly defined and non-overlapping mandates, persistent weaknesses in cross-body information exchange are materially affecting the number and timeliness of investigations; whereas the ECA also found that the Commission lacks adequate oversight mechanisms to verify whether the full recovery of amounts has in fact taken place following court orders; whereas Parliament’s PIF resolutions have consistently demanded stronger recovery reporting and urgently called for the Commission to provide measurable data in accounting reports focused on tangible results; whereas ECA has also identified serious weaknesses in Member States’ authorities because of limited credibility checks and errors in customs declaration systems, resulting in in member states not being able to properly collect VAT; |
Or. en
Amendment 8
Rasmus Nordqvist
on behalf of the Verts/ALE Group
Motion for a resolution
Recital E a (new)
| Motion for a resolution | Amendment |
|---|---|
| Ea. Whereas the detection of complex cross-border VAT fraud relies heavily on whistleblowers and investigative journalists, as reflected by the fact that the large majority of crime reports processed by the EPPO originate from private parties rather than institutions; whereas the effective and uniform protection of reporting persons under Directive (EU) 2019/1937 is therefore an integral part of the EU anti-fraud architecture; |
Or. en
Amendment 9
Eero Heinäluoma
Motion for a resolution
Recital G
| Motion for a resolution | Amendment |
|---|---|
| G. whereas it insists that anti-fraud conditionality, access for the EU’s anti-fraud architecture components to relevant information for investigative and prosecutorial reasons, strong anti-fraud coordination service (AFCOS) obligations and coordinated national anti-fraud strategies, and strong recovery mechanisms must all be embedded as horizontal requirements in the MFF sectoral regulations, the Financial Regulation2 , and the specific instruments governing the EU’s anti-fraud architecture; | G. whereas it insists that anti-fraud and rule of law conditionality, access for the EU’s anti-fraud architecture components to relevant information for investigative and prosecutorial reasons, strong anti-fraud coordination service (AFCOS) obligations and coordinated national anti-fraud strategies, and strong recovery mechanisms must all be embedded as horizontal requirements in the MFF sectoral regulations, the Financial Regulation2 , and the specific instruments governing the EU’s anti-fraud architecture; |
| 2 Regulation (EU, Euratom) 2024/2509 of the European Parliament and of the Council of 23 September 2024 on the financial rules applicable to the general budget of the Union (OJ L, 2024/2509, 26.9.2024, ELI: http://data.europa.eu/eli/reg/2024/2509/oj). | 2 Regulation (EU, Euratom) 2024/2509 of the European Parliament and of the Council of 23 September 2024 on the financial rules applicable to the general budget of the Union (OJ L, 2024/2509, 26.9.2024, ELI: http://data.europa.eu/eli/reg/2024/2509/oj). |
Or. en
Amendment 10
Eero Heinäluoma
Motion for a resolution
Recital H
| Motion for a resolution | Amendment |
|---|---|
| H. whereas Eurofisc, a multilateral network of Member State tax liaison officials, has proven effective as a decentralised early-warning mechanism; whereas its transaction network analysis (TNA) tool generates actionable intelligence on suspicious cross-border VAT chains; whereas under the Commission proposal to amend Council Regulation (EU) No 904/2010, the EPPO and OLAF would be granted direct, centralised access to the VAT Information Exchange System (VIES) and Eurofisc, within their respective mandates and subject to data protection safeguards as noted by the European Data Protection Supervisor; | H. whereas Eurofisc, a multilateral network of Member State tax liaison officials, has proven effective as a decentralised early-warning mechanism; whereas its transaction network analysis (TNA) tool generates actionable intelligence on suspicious cross-border VAT chains; whereas under the provisional agreement to amend Council Regulation (EU) No 904/2010 reached in May 2026, the EPPO and OLAF would be granted direct, centralised access to the VAT Information Exchange System (VIES), within their respective mandates and subject to data protection safeguards as noted by the European Data Protection Supervisor; |
Or. en
Amendment 11
Olivier Chastel, Vlad Vasile-Voiculescu, Michal Wiezik, Gilles Boyer
Motion for a resolution
Recital I a (new)
| Motion for a resolution | Amendment |
|---|---|
| Ia. whereas significant disparities in the levels of administrative sanctions applied by Member States in respect of VAT fraud on imports, which create conditions enabling operators to exploit the jurisdiction with the lowest penalties, need to be tackle |
Or. en
Amendment 12
Eero Heinäluoma
Motion for a resolution
Recital J
| Motion for a resolution | Amendment |
|---|---|
| J. whereas the ViDA package requires e-invoicing and real-time digital reporting to be introduced for intra-Community business-to-business transactions by 2030; | J. whereas the ViDA package requires e-invoicing and real-time digital reporting to be introduced for intra-Community business-to-business transactions from July 2030; |
Or. en
Amendment 13
Eero Heinäluoma
Motion for a resolution
Paragraph 1
| Motion for a resolution | Amendment |
|---|---|
| 1. Reaffirms its calls highlighting the need for coordinated EU-level action against cross-border VAT fraud and for Member States to strengthen administrative cooperation and to operationalise the multilateral early-warning system for carousel fraud, and its calls for the Commission to reconsider lowering the EUR 10 million threshold under Article 2 of the PIF Directive, where individual national damage may fall below the threshold while aggregate EU-wide damage is substantial; reiterates that the AFA needs to be strengthened for the post-2027 MFF and that the EPPO and OLAF need to find effective solutions to exercise their mandate over serious cross-border VAT offences; reiterates that carousel fraud cases have intensified with the wider involvement of organised criminal networks, requiring increased exchanges and better coordination among the AFA components; | 1. Reaffirms its calls highlighting the need for coordinated EU-level action against cross-border VAT fraud and for the EU and its Member States to strengthen administrative, judicial and law-enforcement cooperation and to operationalise the multilateral early-warning system for carousel fraud, and its calls for the Commission to reconsider lowering the EUR 10 million threshold under Article 2 of the PIF Directive, where individual national damage may fall below the threshold while aggregate EU-wide damage is substantial; notes that cross-border VAT fraud involves by definition several Member States, and in certain cases the flow of information from individual Member States to the EPPO is not sufficient for combating VAT fraud at Union level; reiterates that the AFA needs to be strengthened for the post-2027 MFF and that the EPPO and OLAF need to find effective solutions to exercise their mandate over serious cross-border VAT offences; reaffirms its position that participation in the EPPO must be compulsory for all Member States receiving EU funds under the post-2027 MFF, unless a Member State has a Treaty-based opt-out; reiterates that carousel fraud cases have intensified with the wider involvement of organised criminal networks, requiring increased exchanges and better coordination among the AFA components; |
Or. en
Amendment 14
Tomáš Zdechovský, Monika Hohlmeier
Motion for a resolution
Paragraph 1
| Motion for a resolution | Amendment |
|---|---|
| 1. Reaffirms its calls highlighting the need for coordinated EU-level action against cross-border VAT fraud and for Member States to strengthen administrative cooperation and to operationalise the multilateral early-warning system for carousel fraud, and its calls for the Commission to reconsider lowering the EUR 10 million threshold under Article 2 of the PIF Directive, where individual national damage may fall below the threshold while aggregate EU-wide damage is substantial; reiterates that the AFA needs to be strengthened for the post-2027 MFF and that the EPPO and OLAF need to find effective solutions to exercise their mandate over serious cross-border VAT offences; reiterates that carousel fraud cases have intensified with the wider involvement of organised criminal networks, requiring increased exchanges and better coordination among the AFA components; | 1. Reaffirms its calls highlighting the need for coordinated EU-level action against cross-border VAT fraud and for Member States to strengthen administrative cooperation and to operationalise the multilateral early-warning system for carousel fraud, and its calls for the Commission to lower the EUR 10 million threshold under Article 2 of the PIF Directive, where individual national damage may fall below the threshold while aggregate EU-wide damage is substantial; reiterates that the AFA needs to be strengthened for the post-2027 MFF and that the EPPO and OLAF need to find effective solutions to exercise their mandate over serious cross-border VAT offences; reiterates that carousel fraud cases have intensified with the wider involvement of organised criminal networks, requiring increased exchanges and better coordination among the AFA components; |
Or. en
Amendment 15
Tomáš Zdechovský, Monika Hohlmeier
Motion for a resolution
Paragraph 1 a (new)
| Motion for a resolution | Amendment |
|---|---|
| 1a. Stresses that the protection of the Union’s financial interests require determined action to address structural revenue losses stemming from large informal economies and widespread value added tax (VAT) fraud; recalls that EU bodies such as the European Court of Auditors (ECA), the European Anti-Fraud Office (OLAF) and the European Public Prosecutor’s Office (EPPO) have repeatedly identified VAT fraud as one of the most significant sources of losses to EU budgets and to the Union’s own resources; |
Or. en
Amendment 16
Rasmus Nordqvist
on behalf of the Verts/ALE Group
Motion for a resolution
Paragraph 1 a (new)
| Motion for a resolution | Amendment |
|---|---|
| 1a. Stresses that the cross-border nature of carousel fraud means that any Member State remaining outside the EPPO leaves an exploitable gap in the EU’s prosecutorial coverage; notes that the EPPO’s competence does not currently extend to Denmark, Ireland and Hungary; welcome’s Hungary’s recently announced intention to join EPPO and Ireland’s stated intention to bring forward all necessary legislation; calls on all Member States not yet participating to join the enhanced cooperation without delay; |
Or. en
Amendment 17
Tomáš Zdechovský, Monika Hohlmeier
Motion for a resolution
Paragraph 1 b (new)
| Motion for a resolution | Amendment |
|---|---|
| 1b. Underlines that reducing the scale of informal economic activity and strengthening the fight against VAT fraud would contribute to fairer burden-sharing between Member States, safeguard the integrity of the internal market and help stabilise GNI-based contributions; calls for the Multiannual Financial Framework 2028–2034 to include clear provisions, adequate resources and appropriate instruments to support effective action against informal economic activity and VAT fraud, in order to strengthen the protection of the Union’s financial interests; |
Or. en
Amendment 18
Eero Heinäluoma
Motion for a resolution
Paragraph 2
| Motion for a resolution | Amendment |
|---|---|
| 2. Considers that the legislative instruments addressed in this resolution aim to build the essential anti-fraud infrastructure of the post-2027 MFF; stresses that the next MFF and its sectoral regulations must ensure robust and operationally effective anti-fraud provisions, including in the field of VAT protection; | 2. Considers that the legislative instruments addressed in this resolution aim to build the essential anti-fraud infrastructure of the post-2027 MFF; stresses that the next MFF and its sectoral regulations must ensure robust and operationally effective anti-fraud provisions, including in the field of VAT protection; recognises the role played by the Single Market and Customs Programme for the period 2028-2034 in protecting the Union’s and its Member States’ economic, financial and other interests from fraud, corruption and other illegal activities, including risks related VAT revenue; considers that the Programme should support activities strengthening the EU anti-fraud architecture, improving the reporting of irregularities to OLAF and EPPO, strengthening whistleblower protection, enhancing cooperation with Union and national control, audit and investigative authorities, and the use of interoperable digital tools for anti-fraud detection and prevention; |
Or. en
Amendment 19
Eero Heinäluoma
Motion for a resolution
Paragraph 2 a (new)
| Motion for a resolution | Amendment |
|---|---|
| 2a. Recognises that the Commission’s 2024 PIF report notes that revenue is the budgetary area most exposed to cross-border fraud; considers, in this regard, that work towards the introduction of new own resources should be accompanied by efforts to improve the collection and recovery of existing revenue, including the VAT-based own resource; |
Or. en
Amendment 20
Rasmus Nordqvist
on behalf of the Verts/ALE Group
Motion for a resolution
Paragraph 3
| Motion for a resolution | Amendment |
|---|---|
| 3. Is concerned about the widespread use of financing not linked to costs for a substantial portion of programmes under the next MFF and warns that without appropriate and adequate safeguards, this approach entails substantial risks to the protection of the EU’s financial interests; | 3. Is concerned about the widespread use of financing not linked to costs for a substantial portion of programmes under the next MFF and warns that without appropriate and adequate safeguards, this approach entails substantial risks to the protection of the EU’s financial interests; stresses that financing not linked to cost and simplified cost options must not weaken the traceability of Union funds to their final recipients and beneficial owners; insists that every spending programme under the next MFF, whatever its delivery model, maintain a complete audit trail, mandatory recipient and beneficial-ownership data in a single interoperable risk-scoring tool, and ex-post verification accessible, within their mandates, to the EPPO, OLAF, ECA and the discharge authority; |
Or. en
Amendment 21
Olivier Chastel, Vlad Vasile-Voiculescu, Michal Wiezik, Gilles Boyer
Motion for a resolution
Paragraph 3
| Motion for a resolution | Amendment |
|---|---|
| 3. Is concerned about the widespread use of financing not linked to costs for a substantial portion of programmes under the next MFF and warns that without appropriate and adequate safeguards, this approach entails substantial risks to the protection of the EU’s financial interests; | 3. underlines the use of financing not linked to costs for a substantial portion of programmes under the next MFF and warns that without appropriate and adequate safeguards, this approach entails substantial risks to the protection of the EU’s financial interests; Underlines the need to protect of the Union’s financial interests, to achieve minimum harmonisation or consistency of administrative penalties applicable to the most serious VAT and related-customs infringements; |
Or. en
Amendment 22
Eero Heinäluoma
Motion for a resolution
Paragraph 3
| Motion for a resolution | Amendment |
|---|---|
| 3. Is concerned about the widespread use of financing not linked to costs for a substantial portion of programmes under the next MFF and warns that without appropriate and adequate safeguards, this approach entails substantial risks to the protection of the EU’s financial interests; | 3. Is of the opinion that the use of financing not linked to costs for a substantial portion of programmes under the next MFF requires appropriate and adequate safeguards in order to ensure the protection of the EU’s financial interests; |
Or. en
Amendment 23
Joachim Stanisław Brudziński
Motion for a resolution
Paragraph 3
| Motion for a resolution | Amendment |
|---|---|
| 3. Is concerned about the widespread use of financing not linked to costs for a substantial portion of programmes under the next MFF and warns that without appropriate and adequate safeguards, this approach entails substantial risks to the protection of the EU’s financial interests; | 3. Notes the widespread use of financing not linked to costs for a substantial portion of programmes under the next MFF and warns that, without appropriate and adequate safeguards, this approach could entail substantial risks to the protection of the EU’s financial interests; |
Or. en
Amendment 24
Olivier Chastel, Vlad Vasile-Voiculescu, Michal Wiezik, Gilles Boyer
Motion for a resolution
Paragraph 4
| Motion for a resolution | Amendment |
|---|---|
| 4. Stresses, therefore, the importance of the EU AFA in the context of the post-2027 MFF and encourages the EU institutions, offices and bodies to step up their cooperation, particularly in terms of exchanging information on criminal / fraudulent activities in relation to EU funds and providing one another with access to their data; recalls the importance of coordination and better cooperation with the judicial and police authorities of the Member States in order to combat VAT fraud; | 4. Stresses, therefore, the importance of the EU AFA in the context of the post-2027 MFF and encourages the EU institutions, offices and bodies to step up their cooperation, particularly in terms of exchanging information on criminal / fraudulent activities in relation to EU funds and providing one another with access to their data; recalls the importance of coordination and better cooperation with the judicial and police authorities of the Member States in order to combat VAT fraud; ; underlines that Member States should ensure that their competent customs and VAT authorities establish regular coordination mechanisms, including through the Eurofisc framework, to facilitate the identification of discrepancies indicative of VAT fraud and the timely transmission of relevant customs data to Eurofisc, the EPPO and OLAF. |
Or. en
Amendment 25
Eero Heinäluoma
Motion for a resolution
Paragraph 4
| Motion for a resolution | Amendment |
|---|---|
| 4. Stresses, therefore, the importance of the EU AFA in the context of the post-2027 MFF and encourages the EU institutions, offices and bodies to step up their cooperation, particularly in terms of exchanging information on criminal / fraudulent activities in relation to EU funds and providing one another with access to their data; recalls the importance of coordination and better cooperation with the judicial and police authorities of the Member States in order to combat VAT fraud; | 4. Stresses the importance of the EU AFA in the context of the post-2027 MFF and encourages the EU institutions, offices and bodies to step up their cooperation, particularly in terms of exchanging information on criminal / fraudulent activities in relation to EU funds and providing one another with access to their data; recalls the importance of coordination and better cooperation with the judicial and police authorities of the Member States in order to combat VAT fraud; furthermore, in keeping with the public interest and the financial interests of the Union, stresses that whistleblowers should enjoy effective legal protection, in order to facilitate the detection and prevention of all forms of fraud; |
Or. en
Amendment 26
Tomáš Zdechovský
Motion for a resolution
Paragraph 4
| Motion for a resolution | Amendment |
|---|---|
| 4. Stresses, therefore, the importance of the EU AFA in the context of the post-2027 MFF and encourages the EU institutions, offices and bodies to step up their cooperation, particularly in terms of exchanging information on criminal / fraudulent activities in relation to EU funds and providing one another with access to their data; recalls the importance of coordination and better cooperation with the judicial and police authorities of the Member States in order to combat VAT fraud; | 4. Stresses, therefore, the importance of the EU AFA in the context of the post-2027 MFF and encourages the EU institutions, offices and bodies to step up their cooperation, particularly in terms of exchanging information on criminal / fraudulent activities in relation to EU funds and providing one another with access to their data; recalls the importance of coordination and better cooperation with the judicial and police authorities of the Member States in order to combat VAT fraud; calls for sufficient funding of these bodies; |
Or. en
Amendment 27
Tomáš Zdechovský, Monika Hohlmeier
Motion for a resolution
Paragraph 5
| Motion for a resolution | Amendment |
|---|---|
| 5. Calls on the Commission, in this regard, to: (i) create a common governance framework to coordinate all anti-fraud actors; (ii) implement a unified reporting system to consolidate the available information; and (iii) promote greater use of digital tools to improve data collection, exchange and analysis; | 5. Calls for the exploring of the synergies in, and the possible consolidation of, the EU’s anti-fraud architecture; highlights the fact that the current anti-fraud architecture faces challenges such as fragmentation and the lack of an integrated governance framework, overlapping competencies, insufficient resources and unreliable data, which may lead to the underestimation of VAT-fraud against EU finances; Calls on the Commission, in this regard, to: (i) create a common governance framework to coordinate all anti-fraud actors; (ii) implement a unified reporting system to consolidate the available information; (iii) promote greater use of digital tools to improve data collection, exchange and analysis; and (iv) reinforce financial and human resources to ensure the effectiveness of anti-fraud institutions; |
Or. en
Amendment 28
Eero Heinäluoma
Motion for a resolution
Paragraph 5
| Motion for a resolution | Amendment |
|---|---|
| 5. Calls on the Commission, in this regard, to: (i) create a common governance framework to coordinate all anti-fraud actors; (ii) implement a unified reporting system to consolidate the available information; and (iii) promote greater use of digital tools to improve data collection, exchange and analysis; | 5. Calls on the Commission, in this regard, to: (i) create a common governance framework to coordinate all anti-fraud actors; (ii) implement a unified reporting system to consolidate the available information; (iii) promote greater use of digital tools to improve data collection, exchange and analysis; and (iv) ensure sufficient financial and human resources to guarantee the effectiveness of anti-fraud actors; |
Or. en
Amendment 29
Olivier Chastel, Vlad Vasile-Voiculescu, Michal Wiezik, Gilles Boyer
Motion for a resolution
Paragraph 5
| Motion for a resolution | Amendment |
|---|---|
| 5. Calls on the Commission, in this regard, to: (i) create a common governance framework to coordinate all anti-fraud actors; (ii) implement a unified reporting system to consolidate the available information; and (iii) promote greater use of digital tools to improve data collection, exchange and analysis; | 5. Calls on the Commission, in this regard, to: (i) create a common governance framework to coordinate all anti-fraud actors; (ii) implement a unified reporting system to consolidate the available information; and (iii) promote greater use of digital tools to improve data collection, exchange and analysis while reducing administrative burdens in particular for SMEs; |
Or. en
Amendment 30
Joachim Stanisław Brudziński
Motion for a resolution
Paragraph 5
| Motion for a resolution | Amendment |
|---|---|
| 5. Calls on the Commission, in this regard, to: (i) create a common governance framework to coordinate all anti-fraud actors; (ii) implement a unified reporting system to consolidate the available information; and (iii) promote greater use of digital tools to improve data collection, exchange and analysis; | 5. Calls on the Commission, in this regard, to: (i) create a governance guidelines to support and coordinate all anti-fraud actors; (ii) implement a reporting system to consolidate the available information; and (iii) promote and support the greater use of digital tools to improve data collection, exchange and analysis; |
Or. en
Amendment 31
Rasmus Nordqvist
on behalf of the Verts/ALE Group
Motion for a resolution
Paragraph 5 a (new)
| Motion for a resolution | Amendment |
|---|---|
| 5a. Stresses that widening the mandates of the EU anti-fraud bodies shall be matched by adequate human and financial resources; recalls the EPPO’s repeated warning that neither the EPPO nor Europol, nor the national investigative capacity supporting them is currently adequately equipped; insists that the new MFF equips the EPPO, OLAF, Eurojust and Eurofisc adequately and calls on the Member States to second a sufficient number of specialised investigators from their relevant services; |
Or. en
Amendment 32
Monika Hohlmeier
Motion for a resolution
Paragraph 5 a (new)
| Motion for a resolution | Amendment |
|---|---|
| 5a. Urges that Europol’s operational capacity should be strengthened through increased staffing and technical resources in order to handle the large number of VAT fraud cases; |
Or. en
Amendment 33
Monika Hohlmeier
Motion for a resolution
Paragraph 5 b (new)
| Motion for a resolution | Amendment |
|---|---|
| 5b. Observes that EPPO needs adequate legal professional resources to handle VAT cases and to urges EPPO to hire more specialists in the area of economic law, VAT law, and commercial law and for financial support be provided for this specific purpose; |
Or. en
Amendment 34
Eero Heinäluoma
Motion for a resolution
Paragraph 6
| Motion for a resolution | Amendment |
|---|---|
| 6. Stresses that granting the EPPO and OLAF direct, automated and centralised access to VIES, Eurofisc and the Central Electronic System of Payment Information is essential for ensuring the effective countering of cross-border carousel fraud; calls on the Commission to issue clear procedural guidelines to the relevant bodies to ensure legal certainty and to prevent any obstacle to an effective, and where appropriate, simultaneous deployment of the administrative and criminal investigation tools; insists that the amended Regulation (EU) No 904/2010, if adopted, must be implemented with full respect for the distinct legal frameworks applicable to OLAF’s administrative mandate and EPPO’s criminal enforcement mandate, in line with the European Data Protection Supervisor’s Opinion 1/2026 of 7 January 2026; | 6. Stresses that granting the EPPO and OLAF direct, automated and centralised access to VIES and the Central Electronic System of Payment Information is essential for ensuring the effective countering of cross-border carousel fraud; calls on the Commission to issue clear procedural guidelines to the relevant bodies to ensure legal certainty and to prevent any obstacle to an effective, and where appropriate, simultaneous deployment of the administrative and criminal investigation tools; welcomes the provisional agreement reached in May 2026 on the amended Regulation (EU) No 904/2010, and insists that it must be implemented with full respect for the distinct legal frameworks applicable to OLAF’s administrative mandate and EPPO’s criminal enforcement mandate, in line with the European Data Protection Supervisor’s Opinion 1/2026 of 7 January 2026; underlines that in order to ensure effective implementation of the Regulation, EPPO and OLAF must be provided with adequate financial, technical and human resources to ensure secure, resilient and reliable infrastructure for the sharing of VAT information; |
Or. en
Amendment 35
Joachim Stanisław Brudziński
Motion for a resolution
Paragraph 6
| Motion for a resolution | Amendment |
|---|---|
| 6. Stresses that granting the EPPO and OLAF direct, automated and centralised access to VIES, Eurofisc and the Central Electronic System of Payment Information is essential for ensuring the effective countering of cross-border carousel fraud; calls on the Commission to issue clear procedural guidelines to the relevant bodies to ensure legal certainty and to prevent any obstacle to an effective, and where appropriate, simultaneous deployment of the administrative and criminal investigation tools; insists that the amended Regulation (EU) No 904/2010, if adopted, must be implemented with full respect for the distinct legal frameworks applicable to OLAF’s administrative mandate and EPPO’s criminal enforcement mandate, in line with the European Data Protection Supervisor’s Opinion 1/2026 of 7 January 2026; | 6. Stresses that granting the EPPO and OLAF secure, proportionate and legally defined access to VIES, Eurofisc and the Central Electronic System of Payment Information could ensure the effective countering of cross-border carousel fraud; calls on the Commission to issue clear procedural guidelines to the relevant bodies to ensure legal certainty and to prevent any obstacle to an effective, and where appropriate, simultaneous deployment of the administrative and criminal investigation tools; insists that the amended Regulation (EU) No 904/2010, if adopted, must be implemented with full respect for the distinct legal frameworks applicable to OLAF’s administrative mandate and EPPO’s criminal enforcement mandate, in line with the European Data Protection Supervisor’s Opinion 1/2026 of 7 January 2026; |
Or. en
Amendment 36
Eero Heinäluoma
Motion for a resolution
Paragraph 7
| Motion for a resolution | Amendment |
|---|---|
| 7. Emphasises that cross-border cooperation on VAT fraud requires not only data exchange at EU level, but also robust bilateral and multilateral cooperation mechanisms among the Member States’ tax administrations; | 7. Emphasises that cross-border cooperation on VAT fraud requires that all anti-fraud actors have access to data relevant for the exercise of their respective mandates; calls on the Commission and the Member States to remove legal obstacles preventing the exchange of information between administrative, judicial and law enforcement authorities at national and Union level; |
Or. en
Amendment 37
Tomáš Zdechovský, Monika Hohlmeier
Motion for a resolution
Paragraph 7
| Motion for a resolution | Amendment |
|---|---|
| 7. Emphasises that cross-border cooperation on VAT fraud requires not only data exchange at EU level, but also robust bilateral and multilateral cooperation mechanisms among the Member States’ tax administrations; | 7. Emphasises that cross-border cooperation on VAT fraud requires not only data exchange at EU level, but also robust bilateral and multilateral cooperation mechanisms among the Member States’ tax administrations, including through direct exchange of information; |
Or. en
Amendment 38
Eero Heinäluoma
Motion for a resolution
Paragraph 7 a (new)
| Motion for a resolution | Amendment |
|---|---|
| 7a. Recognises that taking advantage of a real-time and data-driven economy has significant benefits for the protection of the Union’s financial interests, while reducing the administrative burden on public authorities and businesses operating and trading across borders within the EU; calls on the EU and Member States to improve the effectiveness of data sharing by creating a digital ecosystem allowing for seamless, real-time and secure movement of standardised, structured and machine-readable data between businesses and public authorities, notably national tax administrations with a view to limiting possibilities for committing fraud and tax evasion; |
Or. en
Amendment 39
Olivier Chastel, Vlad Vasile-Voiculescu, Michal Wiezik, Gilles Boyer
Motion for a resolution
Paragraph 7 a (new)
| Motion for a resolution | Amendment |
|---|---|
| 7a. Stresses that access to VAT data granted to the EPPO and OLAF improves detection and prosecution capacity; however, it does not constitute a sufficient deterrent to mitigate the above-mentioned divergences across the Union, which encourage border shopping. |
Or. en
Amendment 40
Eero Heinäluoma
Motion for a resolution
Paragraph 8
| Motion for a resolution | Amendment |
|---|---|
| 8. Calls on the Commission to support actions aiming to reinforce the operational effectiveness of Eurofisc; insists that Eurofisc’s TNA tool should be further developed with AI-assisted pattern recognition capabilities, enabling real-time cross-border detection of suspicious VAT transaction chains; invites the Member States to strengthen their mutual cooperation within Eurofisc and ensure the timely and complete provision of transactional data; | 8. Underlines the importance of investing in advanced IT tools, including in Eurofisc’s Transaction Network Analysis (TNA) tool and the Central Electronic System of Payment Information (CESOP) and in Artificial Intelligence technologies, as well as in their continuous improvement, in order to support the EU and Member States in detecting and preventing fraud at the earliest possible stage; calls on the Commission to support actions aiming to reinforce the operational effectiveness of Eurofisc; insists that Eurofisc’s TNA tool should be further developed with AI-assisted pattern recognition capabilities, enabling real-time cross-border detection of suspicious VAT transaction chains; invites the Member States to strengthen their mutual cooperation within Eurofisc and ensure the timely and complete provision of transactional data; |
Or. en
Amendment 41
Tomáš Zdechovský
Motion for a resolution
Paragraph 8
| Motion for a resolution | Amendment |
|---|---|
| 8. Calls on the Commission to support actions aiming to reinforce the operational effectiveness of Eurofisc; insists that Eurofisc’s TNA tool should be further developed with AI-assisted pattern recognition capabilities, enabling real-time cross-border detection of suspicious VAT transaction chains; invites the Member States to strengthen their mutual cooperation within Eurofisc and ensure the timely and complete provision of transactional data; | 8. Calls on the Commission to support actions aiming to reinforce the operational effectiveness of Eurofisc; insists that Eurofisc’s TNA tool should be further developed with AI-assisted pattern recognition capabilities, enabling real-time cross-border detection of suspicious VAT transaction chains; invites the Member States to strengthen their mutual cooperation within Eurofisc and ensure the timely and complete provision of transactional data; further calls to allow Eurofisc to suspend VAT identification numbers in the VAT Information Exchange System where there are significant indicators of VAT fraud; |
Or. en
Amendment 42
Pasquale Tridico
Motion for a resolution
Paragraph 8 a (new)
| Motion for a resolution | Amendment |
|---|---|
| 8a. Notes that despite Eurofisc identifying over €12 billion in fraudulent or suspicious VAT transactions in 2024, a significant detection gap persists; considers that national financial intelligence units, through suspicious transaction reporting on associated money flows, are well positioned to complement Eurofisc's VAT transaction intelligence; calls on the Commission to assess the best way to establish adequate and seamless cooperation between Eurofisc and national FIUs, subject to applicable data protection requirements. |
Or. en
Amendment 43
Pasquale Tridico
Motion for a resolution
Paragraph 9 a (new)
| Motion for a resolution | Amendment |
|---|---|
| 9a. Deplores that despite EPPO and OLAF holding the right to access beneficial ownership registers under AMLD6, the Commission initiated infringement proceedings against 11 Member States in 2025 for failing to transpose the relevant provisions by the July 2025 deadline; notes that EPPO investigations have consistently shown that professional enablers — accountants, lawyers and brokers — build and sustain the shell company chains that make carousel fraud scalable; calls on the Commission to enforce full transposition of AMLD6 beneficial ownership provisions and to propose binding measures to strengthen the liability of professional enablers who knowingly facilitate VAT fraud; |
Or. en
Amendment 44
Eero Heinäluoma
Motion for a resolution
Paragraph 10
| Motion for a resolution | Amendment |
|---|---|
| 10. Acknowledges that the Reverse Charge Mechanism, as provided for under Articles 199a and 199b of the VAT Directive4 , has demonstrated clear effectiveness as a targeted anti-fraud instrument by removing the structural opportunity for missing traders to collect VAT and disappear before remitting it; stresses that the mechanism should be retained and, where appropriate, extended; calls on the Commission to bring forward in good time a proposal to extend and, where the evidence warrants, to broaden the scope of Articles 199a and 199b beyond 2026; | 10. Acknowledges that the Reverse Charge Mechanism, as provided for under Articles 199a and 199b of the VAT Directive4 , has demonstrated clear effectiveness as a targeted anti-fraud instrument by removing, in specific economic sectors, the structural opportunity for missing traders to collect VAT and disappear before remitting it; stresses that the mechanism should be retained and, where appropriate, extended; calls on the Commission to bring forward in good time a proposal to extend and, where the evidence warrants, to broaden the scope of Articles 199a and 199b beyond 2026, taking into account that fraud can be diverted to other sectors, to Member States that do not apply the mechanism and that the mechanism also makes it more difficult to identify possible fraudulent patters; |
| 4 Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347, 11.12.2006, p. 1, ELI: http://data.europa.eu/eli/dir/2006/112/oj). | 4 Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347, 11.12.2006, p. 1, ELI: http://data.europa.eu/eli/dir/2006/112/oj). |
Or. en
Amendment 45
Rasmus Nordqvist
on behalf of the Verts/ALE Group
Motion for a resolution
Paragraph 10
| Motion for a resolution | Amendment |
|---|---|
| 10. Acknowledges that the Reverse Charge Mechanism, as provided for under Articles 199a and 199b of the VAT Directive4 , has demonstrated clear effectiveness as a targeted anti-fraud instrument by removing the structural opportunity for missing traders to collect VAT and disappear before remitting it; stresses that the mechanism should be retained and, where appropriate, extended; calls on the Commission to bring forward in good time a proposal to extend and, where the evidence warrants, to broaden the scope of Articles 199a and 199b beyond 2026; | 10. Acknowledges that the Reverse Charge Mechanism, as provided for under Articles 199a and 199b of the VAT Directive4 , has demonstrated clear effectiveness as a targeted, sectoral anti-fraud instrument by removing the structural opportunity for missing traders to collect VAT and disappear before remitting it; stresses that the mechanism should be retained and, where appropriate, extendedn on a targeted and time-limited basis; calls on the Commission to bring forward in good time a proposal to extend and, where the evidence warrants, to broaden the scope of Articles 199a and 199b beyond 2026; |
| 4 Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347, 11.12.2006, p. 1, ELI: http://data.europa.eu/eli/dir/2006/112/oj). | 4 Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347, 11.12.2006, p. 1, ELI: http://data.europa.eu/eli/dir/2006/112/oj). |
Or. en
Amendment 46
Pasquale Tridico
Motion for a resolution
Paragraph 11 a (new)
| Motion for a resolution | Amendment |
|---|---|
| 11a. Stresses that EPPO investigations reveal hybrid schemes in which VAT fraud is systematically combined with money laundering and corruption; warns that, beyond depriving Member States of vital public revenue, VAT fraud thereby enables corruption and erodes democratic institutions and public trust in the rule of law; calls on the Commission to ensure, through the AFA legislative package, structured operational cooperation between anti-fraud bodies and AMLA. |
Or. en
Amendment 47
Pasquale Tridico
Motion for a resolution
Paragraph 12
| Motion for a resolution | Amendment |
|---|---|
| 12. Calls on the Commission to conduct a pre-emptive vulnerability assessment of the risk of VAT carousel fraud and financial crime affecting carbon credit and allowance transactions under the EU Emissions Trading System Phase 2 (ETS2) and postpone the operational launch of ETS2 if there is a high risk of such crimes; recalls that the original EU ETS was the vehicle for one of the largest carousel fraud schemes in EU history, leading to estimated losses of approximately EUR 5 billion between 2008 and 2009, and that those schemes were only dismantled after the damage had already occurred; insists that the Commission must identify and address structural vulnerabilities in the ETS2 transaction architecture before the system becomes operational; calls on the Commission to communicate the findings of this assessment to Parliament and the Council and to include in the ETS2 operational rules any safeguards identified as necessary; | deleted |
Or. en
Amendment 48
Eero Heinäluoma
Motion for a resolution
Paragraph 12
| Motion for a resolution | Amendment |
|---|---|
| 12. Calls on the Commission to conduct a pre-emptive vulnerability assessment of the risk of VAT carousel fraud and financial crime affecting carbon credit and allowance transactions under the EU Emissions Trading System Phase 2 (ETS2) and postpone the operational launch of ETS2 if there is a high risk of such crimes; recalls that the original EU ETS was the vehicle for one of the largest carousel fraud schemes in EU history, leading to estimated losses of approximately EUR 5 billion between 2008 and 2009, and that those schemes were only dismantled after the damage had already occurred; insists that the Commission must identify and address structural vulnerabilities in the ETS2 transaction architecture before the system becomes operational; calls on the Commission to communicate the findings of this assessment to Parliament and the Council and to include in the ETS2 operational rules any safeguards identified as necessary; | deleted |
Or. en
Amendment 49
Rasmus Nordqvist
on behalf of the Verts/ALE Group
Motion for a resolution
Paragraph 12
| Motion for a resolution | Amendment |
|---|---|
| 12. Calls on the Commission to conduct a pre-emptive vulnerability assessment of the risk of VAT carousel fraud and financial crime affecting carbon credit and allowance transactions under the EU Emissions Trading System Phase 2 (ETS2) and postpone the operational launch of ETS2 if there is a high risk of such crimes; recalls that the original EU ETS was the vehicle for one of the largest carousel fraud schemes in EU history, leading to estimated losses of approximately EUR 5 billion between 2008 and 2009, and that those schemes were only dismantled after the damage had already occurred; insists that the Commission must identify and address structural vulnerabilities in the ETS2 transaction architecture before the system becomes operational; calls on the Commission to communicate the findings of this assessment to Parliament and the Council and to include in the ETS2 operational rules any safeguards identified as necessary; | 12. Calls on the Commission to conduct a pre-emptive vulnerability assessment of the risk of VAT carousel fraud and financial crime affecting carbon credit and allowance transactions under the EU Emissions Trading System Phase 2 (ETS2) and to build the anti-fraud safeguards identified as necessary into the ETS2 framework as a precondition for its operational launch, without delaying the climate objectives that ETS2 is designed to deliver; ; recalls that the original EU ETS was the vehicle for one of the largest carousel fraud schemes in EU history, leading to estimated losses of approximately EUR 5 billion between 2008 and 2009, and that those schemes were only dismantled after the damage had already occurred; insists that the Commission must identify and address structural vulnerabilities in the ETS2 transaction architecture before the system becomes operational; calls on the Commission to communicate the findings of this assessment to Parliament and the Council and to include in the ETS2 operational rules any safeguards identified as necessary; |
Or. en
Amendment 50
Monika Hohlmeier
Motion for a resolution
Paragraph 13
| Motion for a resolution | Amendment |
|---|---|
| 13. Calls on the Commission to ensure, in the technical implementation framework of the ViDA package, that the real-time digital reporting data generated under the mandatory e-invoicing and digital reporting obligations is technically interoperable with Eurofisc’s TNA tool and accessible, under their respective mandates and subject to applicable data protection rules, to OLAF and the EPPO for the purposes of cross-border VAT fraud detection; calls on the Commission to report to Parliament and the Council by 31 December 2031 on the operational results of ViDA data use in cross-border VAT fraud detection cases, including the number of cases opened, the estimated damage identified, and the amounts recovered; | 13. Calls on the Commission to ensure, in the technical implementation framework of the ViDA package, that the real-time digital reporting data generated under the mandatory e-invoicing and digital reporting obligations is technically interoperable with Eurofisc’s TNA tool and accessible, under their respective mandates and subject to applicable data protection rules, to OLAF and the EPPO for the purposes of cross-border VAT fraud detection; calls on the Commission to report to Parliament and the Council by 31 December 2031 on the operational results of ViDA data use in cross-border VAT fraud detection cases, including the number of cases opened, the estimated damage identified, the type of VAT fraud (carousel, import VAT fraud, MTIC fraud etc.), and the amounts recovered; |
Or. en
Amendment 51
Monika Hohlmeier, Tomáš Zdechovský
Motion for a resolution
Paragraph 13 a (new)
| Motion for a resolution | Amendment |
|---|---|
| 13a. Calls on the Commission to encourage member states to work together more closely on a daily basis in seamlessly exchanging intelligence on VAT fraud cases immediately as soon as intelligence is known, as well as sharing knowledge and best practices on VAT fraud detection; emphasises the AI should be utilised for this purpose whenever possible; |
Or. en
Amendment 52
Eero Heinäluoma
Motion for a resolution
Paragraph 14
| Motion for a resolution | Amendment |
|---|---|
| 14. Welcomes the Commission’s AFA review as a timely and comprehensive initiative to map the existing architecture, identify loopholes and promote coherence across the entire anti-fraud cycle; underlines that this review is an opportunity to establish a genuinely integrated EU anti-fraud framework in time for the post-2027 MFF; | 14. Welcomes the Commission’s AFA review as a timely and comprehensive initiative to map the existing architecture, identify loopholes and promote coherence across the entire anti-fraud cycle; underlines that this review is an opportunity to establish a genuinely integrated EU anti-fraud framework in time for the post-2027 MFF; considers that in view of the considerable financial impact of cross-border fraud on revenue, in particular VAT and customs duties, the protection of the Union’s revenue should be a strategic priority within the context of the review; |
Or. en
Amendment 53
Eero Heinäluoma
Motion for a resolution
Paragraph 14 a (new)
| Motion for a resolution | Amendment |
|---|---|
| 14a. Recognises the particular difficulty of recovering VAT revenue lost to fraudulent activity as once a fraudulent network is uncovered, the fraudsters have often already orchestrated bankruptcies or moved the money outside the EU; underlines, therefore, the importance of preventive and precautionary measures and urges the Commission, in the context of the AFA review, to explore innovative approaches, such as sampling and statistical extrapolation of results of the limited number of controls to the overall population of transactions affected, and the preventive blocking of VAT numbers suspected to be used for fraudulent purposes; |
Or. en
Amendment 54
Joachim Stanisław Brudziński
Motion for a resolution
Paragraph 15
| Motion for a resolution | Amendment |
|---|---|
| 15. Calls on the Commission to ensure that the 2026 communication resulting from the AFA review is accompanied by a concrete legislative package covering the justifiably expected revisions of the OLAF Regulation and of the EPPO Regulation6 and, where appropriate, consistent further amending of the Europol Regulation7 , the Eurojust Regulation8 , Eurofisc’s governance framework, and the PIF Directive; stresses that Parliament expects the AFA review to result in agreed-upon binding legislative change, not merely coordination guidelines; | 15. Calls on the Commission to ensure that the 2026 communication resulting from the AFA review is accompanied by a concrete legislative package covering the justifiably expected revisions of the OLAF Regulation and of the EPPO Regulation6 and, where appropriate, consistent further amending of the Europol Regulation7 , the Eurojust Regulation8 , Eurofisc’s governance framework, and the PIF Directive; |
| 6 Council Regulation (EU) 2017/1939 of 12 October 2017 implementing enhanced cooperation on the establishment of the European Public Prosecutor’s Office (the EPPO) (OJ L 283 31.10.2017, p. 1, ELI: http://data.europa.eu/eli/reg/2017/1939/2021-01-10). | 6 Council Regulation (EU) 2017/1939 of 12 October 2017 implementing enhanced cooperation on the establishment of the European Public Prosecutor’s Office (the EPPO) (OJ L 283 31.10.2017, p. 1, ELI: http://data.europa.eu/eli/reg/2017/1939/2021-01-10). |
| 7 Consolidated text: Regulation (EU) 2016/794 of the European Parliament and of the Council of 11 May 2016 on the European Union Agency for Law Enforcement Cooperation (Europol) and replacing and repealing Council Decisions 2009/371/JHA, 2009/934/JHA, 2009/935/JHA, 2009/936/JHA and 2009/968/JHA (OJ L 135 24.5.2016, p. 53, ELI: http://data.europa.eu/eli/reg/2016/794/2026-01-11). | 7 Consolidated text: Regulation (EU) 2016/794 of the European Parliament and of the Council of 11 May 2016 on the European Union Agency for Law Enforcement Cooperation (Europol) and replacing and repealing Council Decisions 2009/371/JHA, 2009/934/JHA, 2009/935/JHA, 2009/936/JHA and 2009/968/JHA (OJ L 135 24.5.2016, p. 53, ELI: http://data.europa.eu/eli/reg/2016/794/2026-01-11). |
| 8 Regulation (EU) 2018/1727 of the European Parliament and of the Council of 14 November 2018 on the European Union Agency for Criminal Justice Cooperation (Eurojust), and replacing and repealing Council Decision 2002/187/JHA (OJ L 295 21.11.2018, p. 138, ELI: http://data.europa.eu/eli/reg/2018/1727/2025-11-04). | 8 Regulation (EU) 2018/1727 of the European Parliament and of the Council of 14 November 2018 on the European Union Agency for Criminal Justice Cooperation (Eurojust), and replacing and repealing Council Decision 2002/187/JHA (OJ L 295 21.11.2018, p. 138, ELI: http://data.europa.eu/eli/reg/2018/1727/2025-11-04). |
Or. en
Amendment 55
Olivier Chastel, Vlad Vasile-Voiculescu, Michal Wiezik, Gilles Boyer
Motion for a resolution
Paragraph 15
| Motion for a resolution | Amendment |
|---|---|
| 15. Calls on the Commission to ensure that the 2026 communication resulting from the AFA review is accompanied by a concrete legislative package covering the justifiably expected revisions of the OLAF Regulation and of the EPPO Regulation6 and, where appropriate, consistent further amending of the Europol Regulation7 , the Eurojust Regulation8 , Eurofisc’s governance framework, and the PIF Directive; stresses that Parliament expects the AFA review to result in agreed-upon binding legislative change, not merely coordination guidelines; | 15. Calls on the Commission to ensure that the 2026 communication resulting from the AFA review is accompanied by a concrete legislative package covering the justifiably expected revisions of the OLAF Regulation and of the EPPO Regulation6 and, where appropriate, consistent further amending of the Europol Regulation7 , the Eurojust Regulation8 , Eurofisc’s governance framework, and the PIF Directive; stresses that Parliament expects the AFA review to result in agreed-upon binding legislative change, not merely coordination mechanisms; |
| 6 Council Regulation (EU) 2017/1939 of 12 October 2017 implementing enhanced cooperation on the establishment of the European Public Prosecutor’s Office (the EPPO) (OJ L 283 31.10.2017, p. 1, ELI: http://data.europa.eu/eli/reg/2017/1939/2021-01-10). | 6 Council Regulation (EU) 2017/1939 of 12 October 2017 implementing enhanced cooperation on the establishment of the European Public Prosecutor’s Office (the EPPO) (OJ L 283 31.10.2017, p. 1, ELI: http://data.europa.eu/eli/reg/2017/1939/2021-01-10). |
| 7 Consolidated text: Regulation (EU) 2016/794 of the European Parliament and of the Council of 11 May 2016 on the European Union Agency for Law Enforcement Cooperation (Europol) and replacing and repealing Council Decisions 2009/371/JHA, 2009/934/JHA, 2009/935/JHA, 2009/936/JHA and 2009/968/JHA (OJ L 135 24.5.2016, p. 53, ELI: http://data.europa.eu/eli/reg/2016/794/2026-01-11). | 7 Consolidated text: Regulation (EU) 2016/794 of the European Parliament and of the Council of 11 May 2016 on the European Union Agency for Law Enforcement Cooperation (Europol) and replacing and repealing Council Decisions 2009/371/JHA, 2009/934/JHA, 2009/935/JHA, 2009/936/JHA and 2009/968/JHA (OJ L 135 24.5.2016, p. 53, ELI: http://data.europa.eu/eli/reg/2016/794/2026-01-11). |
| 8 Regulation (EU) 2018/1727 of the European Parliament and of the Council of 14 November 2018 on the European Union Agency for Criminal Justice Cooperation (Eurojust), and replacing and repealing Council Decision 2002/187/JHA (OJ L 295 21.11.2018, p. 138, ELI: http://data.europa.eu/eli/reg/2018/1727/2025-11-04). | 8 Regulation (EU) 2018/1727 of the European Parliament and of the Council of 14 November 2018 on the European Union Agency for Criminal Justice Cooperation (Eurojust), and replacing and repealing Council Decision 2002/187/JHA (OJ L 295 21.11.2018, p. 138, ELI: http://data.europa.eu/eli/reg/2018/1727/2025-11-04). |
Or. en
Amendment 56
Eero Heinäluoma
Motion for a resolution
Paragraph 15 a (new)
| Motion for a resolution | Amendment |
|---|---|
| 15a. Expresses its concern about the findings identified by ECA in its Special Report 26/2025 that the reporting ratios between Member States vary considerably, with some reporting far more and others far less fraud allegations than their proportion of revenue; calls on the Commission to analyse these variations, notably, whether they are a result of weaknesses in detection or, reversely, strengths in prevention, and to take appropriate action to address under-reporting; |
Or. en
Amendment 57
Pasquale Tridico
Motion for a resolution
Paragraph 16 a (new)
| Motion for a resolution | Amendment |
|---|---|
| 16a. Underlines that broader access to VAT, customs and financial data can only deliver tangible anti-fraud results if accompanied by sufficient human, technical and analytical resources; calls on the Commission, in the context of the post-2027 Multiannual Financial Framework, to ensure adequate funding and staffing for Eurofisc, OLAF and the EPPO in order to strengthen data analysis capacities, operational coordination, investigations and recovery actions relating to VAT fraud; |
Or. en
Amendment 58
Olivier Chastel, Vlad Vasile-Voiculescu, Michal Wiezik, Gilles Boyer
Motion for a resolution
Paragraph 17
| Motion for a resolution | Amendment |
|---|---|
| 17. Urges the Commission to use the AFA review to address the governance deficit identified by ECA Special Report 26/2025, the lack of accountability and the missing wider overview of the strategies and priorities of the individual components; calls for the establishment of structured, regular reporting on follow-up actions taken in response to OLAF recommendations and judgments in EPPO cases; | 17. Urges the Commission to use the AFA review to address the governance deficit identified by ECA Special Report 26/2025, the lack of accountability and the missing wider overview of the strategies and priorities of the individual components; calls for the establishment of structured, regular reporting, including performance indicators, on follow-up actions taken in response to OLAF recommendations and judgments in EPPO cases; recalls the importance of exchange the best practice between the Member states |
Or. en
Amendment 59
Pasquale Tridico
Motion for a resolution
Paragraph 17 a (new)
| Motion for a resolution | Amendment |
|---|---|
| 17a. Calls on the Commission to develop a common set of performance indicators for Union anti-VAT fraud policies, covering fraud detected, investigations launched, criminal networks dismantled, assets frozen, amounts recovered and the average duration of cross-border cooperation procedures; stresses that such indicators are essential to support evidence-based policymaking, improve accountability and enable meaningful parliamentary scrutiny of the Union's anti-fraud architecture; |
Or. en
Amendment 60
Rasmus Nordqvist
on behalf of the Verts/ALE Group
Motion for a resolution
Paragraph 17 a (new)
| Motion for a resolution | Amendment |
|---|---|
| 17a. Calls on the Commission to ensure that the AFA review establishes structured operational cooperation between the EU anti-fraud bodies and the Authority for Anti-Money Laundering (AMLA), reflecting the close link between VAT fraud and money laundering; recalls that beneficial ownership transparency is a key tool for the early identification of missing trader networks; |
Or. en
Amendment 61
Tomáš Zdechovský, Monika Hohlmeier
Motion for a resolution
Paragraph 18 a (new)
| Motion for a resolution | Amendment |
|---|---|
| 18a. Reiterates Parliament’s long-standing call for a single, integrated and interoperable information and monitoring system for EU spending, including data mining and risk-scoring tools; insists that the use of such a system must be a precondition for accessing Union funds under the next MFF; demands that all Commission and national databases used for the management and monitoring of EU funds be directly accessible to the European Court of Auditors, without prior aggregation or modification, in order to safeguard the independence and effectiveness of audits; |
Or. en
Amendment 62
Monika Hohlmeier
Motion for a resolution
Paragraph 18 a (new)
| Motion for a resolution | Amendment |
|---|---|
| 18a. Urges EPPO and OLAF to concentrate more on and allocate more resources for serious VAT cases that would recover larger amounts of lost revenue for the EU budget; |
Or. en
Amendment 63
Tomáš Zdechovský, Monika Hohlmeier
Motion for a resolution
Paragraph 18 b (new)
| Motion for a resolution | Amendment |
|---|---|
| 18b. calls for the systematic and reinforced use of the Early Detection and Exclusion System (EDES) under the next MFF; stresses that economic operators involved in fraud, corruption, serious irregularities, including VAT-related ones, or grave breaches of contractual obligations must be effectively excluded from Union funding across all programmes and delivery models, including performance-based instruments; regrets the fragmented use of exclusion mechanisms and the lack of interoperability between EDES and national systems; stresses that effective exclusion mechanisms are essential to prevent the repeated misuse of Union funds and to ensure a credible EU anti-fraud framework; |
Or. en
Amendment 64
Monika Hohlmeier
Motion for a resolution
Paragraph 18 b (new)
| Motion for a resolution | Amendment |
|---|---|
| 18b. Emphasises the clear role of Europol in forensic analysis in cooperation with OLAF, and urges clearer rules governing such cooperation and finding synergies in the areas of forensics in order to optimise coordination; |
Or. en
Amendment 65
Tomáš Zdechovský, Monika Hohlmeier
Motion for a resolution
Paragraph 23
| Motion for a resolution | Amendment |
|---|---|
| 23. Reiterates its long-standing call for the Commission to assess whether the EUR 10 million threshold under Article 2 of the PIF Directive should be lowered, because it may fail to capture MTIC schemes structured across multiple Member States, and, if appropriate, to propose an amendment addressing this issue; | 23. Reiterates its long-standing call for the Commission to lower the EUR 10 million threshold under Article 2 of the PIF Directive, because it may fail to capture MTIC schemes structured across multiple Member States, and, if appropriate, to propose an amendment addressing this issue; |
Or. en
Amendment 66
Eero Heinäluoma
Motion for a resolution
Paragraph 23 a (new)
| Motion for a resolution | Amendment |
|---|---|
| 23a. Stresses the EPPO’s crucial role in the protection of the Union’s financial interests and as an essential component of the Union’s anti-fraud architecture; commends the EPPO for its work in investigating, prosecuting, and ensuring justice for crimes affecting the Union budget, such as fraud, corruption, and cross-border VAT fraud; calls on the Commission to closely monitor Member States’ level of cooperation with the EPPO and urges the Commission to initiate infringement proceedings against any Member State that systematically obstructs EPPO-led investigations; regrets that not all Member States participate in the EPPO, creating enforcement gaps for crimes affecting the Union’s financial interests and reiterates its call on the remaining non-participating Member States to join the EPPO; reaffirms its view that membership of the EPPO should be a precondition for receiving Union funds; |
Or. en
Amendment 67
Olivier Chastel, Vlad Vasile-Voiculescu, Michal Wiezik, Gilles Boyer
Motion for a resolution
Paragraph 24
| Motion for a resolution | Amendment |
|---|---|
| 24. Is aware of the important role the EPPO plays in protecting the EU’s financial interests; believes that the ongoing revision of the EPPO Regulation should confirm the EPPO’s mandate, allowing for the necessary focus on the criminal misconduct that affects the EU’s budget, and calls for steps to ensure that the EPPO, within its operational capacity, is able to handle complex, multi-jurisdictional VAT carousel investigations; | 24. Is aware of the important role the EPPO plays in protecting the EU’s financial interests; believes that the ongoing revision of the EPPO Regulation should confirm the EPPO’s mandate, allowing for the necessary focus on the criminal misconduct that affects the EU’s budget, and calls for steps to ensure that the EPPO, within its operational capacity, is able to handle complex, multi-jurisdictional VAT carousel investigations; stresses the need of providing the public prosecutor’s office with sufficient human and financial resources to carry out all its duties |
Or. en
Amendment 68
Joachim Stanisław Brudziński
Motion for a resolution
Paragraph 24
| Motion for a resolution | Amendment |
|---|---|
| 24. Is aware of the important role the EPPO plays in protecting the EU’s financial interests; believes that the ongoing revision of the EPPO Regulation should confirm the EPPO’s mandate, allowing for the necessary focus on the criminal misconduct that affects the EU’s budget, and calls for steps to ensure that the EPPO, within its operational capacity, is able to handle complex, multi-jurisdictional VAT carousel investigations; | 24. Is aware of the important role the EPPO plays in protecting the EU’s financial interests; believes that the ongoing revision of the EPPO Regulation should allow for the necessary focus on the criminal misconduct that affects the EU’s budget, and calls for steps to ensure that the EPPO, within its operational capacity, is able to handle complex, multi-jurisdictional VAT carousel investigations; |
Or. en
Amendment 69
Tomáš Zdechovský, Monika Hohlmeier
Motion for a resolution
Paragraph 26 a (new)
| Motion for a resolution | Amendment |
|---|---|
| 26a. calls on the Commission, in cooperation with the EPPO and the Member States, to establish a clear and binding framework ensuring that assets and proceeds confiscated following EPPO investigations are effectively returned to the Union budget, in full or in part, and duly recorded as EU revenue; underlines that such a mechanism would strengthen deterrence, reinforce the credibility of EU anti-fraud efforts, contribute to the protection of the Union’s financial interests and ensure that recovered funds can be redeployed to finance Union priorities; stresses that transparency and reporting obligations on the amounts confiscated, returned and reallocated must be guaranteed, with full information provided to Parliament as budgetary and discharge authority; |
Or. en
Amendment 70
Joachim Stanisław Brudziński
Motion for a resolution
Paragraph 27
| Motion for a resolution | Amendment |
|---|---|
| 27. Notes that the recovered amounts that are routed to the EU’s budget following their seizure by the EPPO and confiscation by national courts is limited; underlines that the final recovery of lost funds technically falls outside the EPPO’s operational mandate, and that the EPPO’s remit ends once a conviction and confiscation order are secured; believes that a specific provision should be added to clarify roles and responsibilities, taking into account the need to involve EU authorities in the recovery process, without prejudice to the legitimate rights and expectations of the parties involved and who suffered damage; maintains that the budgetary and discharge authority needs to fully understand the financial impact of the confiscations and their execution; | 27. Notes that the recovered amounts that are routed to the EU’s budget following their seizure by the EPPO and confiscation by national courts is limited; underlines that the final recovery of lost funds technically falls outside the EPPO’s operational mandate, and that the EPPO’s remit ends once a conviction and confiscation order are secured; believes that a specific provision should be added to enhance coordination between EU and national authorities in supporting the recovery process, while fully respecting the competences of Member States and without prejudice to the legitimate rights and expectations of the parties involved and who suffered damage; maintains that the budgetary and discharge authority needs to fully understand the financial impact of the confiscations and their execution; |
Or. en
Amendment 71
Monika Hohlmeier
Motion for a resolution
Paragraph 27 a (new)
| Motion for a resolution | Amendment |
|---|---|
| 27a. Calls, in the context of the revision of Regulation (EU) 2017/1939 establishing the European Public Prosecutor’s Office, for the EPPO’s mandate to be more heavily focused on serious and large-scale offences affecting the financial interests of the Union; |
Or. en
Amendment 72
Monika Hohlmeier
Motion for a resolution
Subheading 6 a (new)
| Motion for a resolution | Amendment |
|---|---|
| Urges that in the revision of the Europol regulation, Europol should be given direct access to Eurofisc’s Transaction Network Analysis System, network maps of suspected fraud chains, list of high-risk traders, and other data collected by Eurofisc; notes that currently Europol does not have direct access to Eurofisc systems, cannot even query Eurofisc databases independently and does not receive Eurofisc data automatically and instead only receives information on a case-based arrangement; notes that this hampers investigations and causes time-delays; urges that this also be reflected in the revised Anti-Fraud Architecture; |
Or. en
Amendment 73
Monika Hohlmeier
Motion for a resolution
Paragraph 29 a (new)
| Motion for a resolution | Amendment |
|---|---|
| 29a. Calls, in the context of the revision of Regulation (EU) 2017/1939 establishing the European Public Prosecutor’s Office, for the EPPO’s mandate to be refocused on serious and large-scale offences affecting the financial interests of the Union. |
Or. en
Amendment 74
Eero Heinäluoma
Motion for a resolution
Paragraph 33
| Motion for a resolution | Amendment |
|---|---|
| 33. Calls on the Commission to create a structured monitoring mechanism on the follow-up actions taken in response to EPPO convictions and OLAF administrative recommendations in VAT-related cases, specifying the amounts actually recovered versus the amounts recommended for recovery, and asks that it report annually to Parliament and the Council on this matter; | 33. Welcomes the Commission's announcement tasking OLAF to create a structured monitoring mechanism on the follow-up actions taken in response to EPPO notifications 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, 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; |
Or. en
Amendment 75
Monika Hohlmeier, Tomáš Zdechovský
Motion for a resolution
Paragraph 33 a (new)
| Motion for a resolution | Amendment |
|---|---|
| 33a. Calls on the Commission to propose a clear legislative act ensuring that amounts recovered and transferred into national treasuries following national confiscation orders issued after EPPO investigations, where such amounts relate to damage to the Union's financial interests, are appropriately returned to the EU budget; |
Or. en
Amendment 76
Eero Heinäluoma
Motion for a resolution
Paragraph 34
| Motion for a resolution | Amendment |
|---|---|
| 34. 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 countries constitute a growing vector of revenue loss that is closely interconnected with intra-Community VAT fraud; | 34. 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 countries constitute a growing vector of revenue loss that is closely interconnected with intra-Community VAT fraud; considers that VAT authorities should, to a greater degree, be involved in verifying that customs fraud does not affect the collection of VAT and underlines the need to improve the cross-border exchange of information between customs and VAT authorities; calls, further, for strengthened analytical cooperation between OLAF and Eurofisc in combining and analysing customs and VAT data for the detection of cases of customs and VAT fraud; |
Or. en
Amendment 77
Monika Hohlmeier, Tomáš Zdechovský
Motion for a resolution
Paragraph 34
| Motion for a resolution | Amendment |
|---|---|
| 34. 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 countries constitute a growing vector of revenue loss that is closely interconnected with intra-Community VAT fraud; | 34. 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 countries including through platforms systematically undervaluing shipments in order to heavily misuse low-value shipment exemptions to send ultra-cheap direct to consumer parcels tax free (examples include Shein and Temu), constitute a growing vector of revenue loss that is closely interconnected with intra-Community VAT fraud; |
Or. en
Amendment 78
Eero Heinäluoma
Motion for a resolution
Paragraph 35
| Motion for a resolution | Amendment |
|---|---|
| 35. Calls on the Commission to address, in the AFA legislative package, 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 respective mandates; 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; | 35. Stresses that the fast adoption and implementation of all elements of the customs reform should remain a key priority; highlights that the establishment of the EU Customs Authority and the EU Data Hub should contribute to real-time risk assessment, fraud detection, and uniform application of customs rules, replacing fragmented national systems for a stronger digitalised Customs Union; calls on the Commission to 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 respective mandates; underlines the importance of OLAF being granted full access to the Data Hub for improving its detection and prevention work; 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; |
Or. en
Amendment 79
Virginie Joron
Motion for a resolution
Paragraph 35
| Motion for a resolution | Amendment |
|---|---|
| 35. Calls on the Commission to address, in the AFA legislative package, 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 respective mandates; 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; | 35. Calls on the Commission to address, in the AFA legislative package, 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 national 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; |
Or. fr
Amendment 80
Eero Heinäluoma
Motion for a resolution
Paragraph 35 a (new)
| Motion for a resolution | Amendment |
|---|---|
| 35a. VAT fraud and the nexus with the Rule of Law |
Or. en
Amendment 81
Eero Heinäluoma
Motion for a resolution
Paragraph 35 b (new)
| Motion for a resolution | Amendment |
|---|---|
| 35b. Stresses that systemic deficiencies in the rule of law, including lack of judicial independence, ineffective prosecution services and insufficient anti-corruption safeguards, directly undermine the Union’s capacity to prevent, detect and recover VAT fraud, and therefore pose a structural risk to the protection of the EU’s financial interests; calls for the AFA review to explicitly address the impact of rule of law deficiencies on the functioning of the EU’s anti-fraud architecture; |
Or. en
Amendment 82
Eero Heinäluoma
Motion for a resolution
Paragraph 35 c (new)
| Motion for a resolution | Amendment |
|---|---|
| 35c. Stresses that the effectiveness of EPPO and OLAF access to VAT information depends on the existence of independent and adequately resourced national authorities capable of acting on investigative leads without political interference; |
Or. en
Amendment 83
Eero Heinäluoma
Motion for a resolution
Paragraph 35 d (new)
| Motion for a resolution | Amendment |
|---|---|
| 35d. Calls on the Commission to monitor rule of law shortcomings that create heightened risks for VAT-fraud losses and to address these structural vulnerabilities in its annual Rule of Law Report and to issue targeted recommendations where such deficiencies increase VAT-fraud risks; |
Or. en
Amendment 84
Eero Heinäluoma
Motion for a resolution
Paragraph 35 e (new)
| Motion for a resolution | Amendment |
|---|---|
| 35e. Calls on the Commission to examine whether additional legal instruments are needed to ensure that persistent rule of law deficiencies do not jeopardise the collection of EU revenue; considers that, while the Conditionality Regulation is designed to protect Union expenditure from risks deriving from breaches of the rule of law, there is merit in exploring ways to strengthen the protection of the Union’s revenue against violations of the rule of law; invites the Commission to assess the possible extension or adaptation of conditionality-type instruments in cases where serious and systemic breaches of the rule of law affect the Union’s revenue; |
Or. en