2016/0370(CNS)

Value added tax (VAT): certain obligations for supplies of services and distance sales of goods

Basic information

2016/0370(CNS)

CNS - Consultation procedure

Directive

Amending Directive 2006/112/EC 2004/0079(CNS)
Amending Directive 2009/132/EC 2008/0181(CNS)
Amended by 2020/0082(CNS)

Subject

2.40 Free movement of services, freedom to provide
2.70.02 Indirect taxation, VAT, excise duties
3.45.05 Business policy, e-commerce, after-sales service, commercial distribution

Status

Procedure completed

Key players

Key events

Date Event Reference Summary
01/12/2016 Legislative proposal published COM(2016)0757
16/01/2017 Committee referral announced in Parliament
10/10/2017 Vote in committee
16/10/2017 Committee report tabled for plenary, 1st reading/single reading A8-0307/2017
07/11/2017 Debate in Council
30/11/2017 Decision by Parliament T8-0471/2017
30/11/2017 Results of vote in Parliament
05/12/2017 Act adopted by Council after consultation of Parliament
05/12/2017 End of procedure in Parliament
29/12/2017 Final act published in Official Journal

Technical information

Procedure Information
Procedure reference 2016/0370(CNS)
Procedure type CNS - Consultation procedure
Nature of procedure Legislation
Legislative instrument Directive
Amending Directive 2006/112/EC 2004/0079(CNS)
Amending Directive 2009/132/EC 2008/0181(CNS)
Amended by 2020/0082(CNS)
Legal basis Treaty on the Functioning of the EU TFEU 113
Other legal basis Rules of Procedure EP 165
Stage reached in procedure Procedure completed
Committee dossier ECON/8/08648

Documentation gateway

  • Document type Committee Reference Date Summary
    Committee draft report PE604.735 23/05/2017
    Amendments tabled in committee PE606.187 13/07/2017
    Committee report tabled for plenary, 1st reading/single reading A8-0307/2017 16/10/2017
    Text adopted by Parliament, 1st reading/single reading T8-0471/2017 30/11/2017
  • Document type Reference Date Summary
    Document attached to the procedure SWD(2016)0379 01/12/2016
    Legislative proposal COM(2016)0757 01/12/2016
    Document attached to the procedure SWD(2016)0382 01/12/2016
    Commission response to text adopted in plenary SP(2018)8 10/01/2018
    For information SWD(2020)0031 07/02/2020
  • Document type Parliament/Chamber Reference Date Summary
    Contribution PT_PARLIAMENT COM(2016)0757 30/01/2017
    Contribution BE_CHAMBER COM(2016)0757 06/02/2017
    Contribution DE_BUNDESRAT COM(2016)0757 21/02/2017