Lucha contra el fraude del IVA: eficacia de la cooperación transfronteriza por lo que respecta al fraude del IVA y su impacto en el presupuesto de la Unión

Presentada por Virginie Joron, Ondřej Knotek, Mieke Andriese, Mathilde Androuët, Gerolf Annemans, Jordan Bardella, Christophe Bay, Majbritt Birkholm, Rachel Blom, Barbara Bonte, Paolo Borchia, Mireia Borrás Pabón, Marie-Luce Brasier-Clain, Tomasz Buczek, Jorge Buxadé Villalba, Jaroslav Bžoch, Susanna Ceccardi, Anna Maria Cisint, Marie Dauchy, Valérie Deloge, Tamás Deutsch, Elisabeth Dieringer, Mélanie Disdier, Klara Dostalova, Marieke Ehlers, Anne-Sophie Frigout, Angéline Furet, Kinga Gál, Jean-Paul Garraud, Juan Carlos Girauta Vidal, Catherine Griset, Enikő Győri, András Gyürk, Roman Haider, Gerald Hauser, György Hölvényi, Jaroslav Knot, Vilis Krištopans, Sebastian Kruis, Tomáš Kubín, András László, Afroditi Latinopoulou, Fabrice Leggeri, Julien Leonardelli, Thierry Mariani, Jorge Martín Frías, Georg Mayer, Tiago Moreira de Sá, Jana Nagyová, Aleksandar Nikolic, Philippe Olivier, Aldo Patriciello, Gilles Pennelle, Pascale Piera, Pierre Pimpie, Margarita de la Pisa Carrión, Jaroslava Pokorná Jermanová, Julie Rechagneux, André Rougé, Silvia Sardone, Ernő Schaller-Baross, Raffaele Stancanelli, Antonín Staněk, Petra Steger, António Tânger Corrêa, Hermann Tertsch, Pierre-Romain Thionnet, Rody Tolassy, Isabella Tovaglieri, Matthieu Valet, Tom Vandendriessche, Alexandre Varaut, Annamária Vicsek, Harald Vilimsky, Séverine Werbrouck, Ewa Zajączkowska-Hernik

… OLAF and the EPPO for the purposes of cross-border VAT fraud detection; Añadido: although e-invoicing may be one of the tools used to combat fraud, it should remain voluntary, in particular for SMEs and micro-enterprises, in order to avoid imposing excessive operating costs on them; calls on the Commission to report to Parliament and the Council by …

Texto tal como lo publica el PE, en inglés. PE788.349