Changes from report parliamentary committee draft to plenary report

Change 20

Changed33. 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;

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Added57. 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

Changed34.58. 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;

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Changed35.59. 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;

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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.