2018/0412(CNS)

Value added tax (VAT): requirements for payment service providers

Basic information

2018/0412(CNS)

CNS - Consultation procedure

Directive

Amending Directive 2006/112/EC 2004/0079(CNS)

Subject

2.70.02 Indirect taxation, VAT, excise duties

Status

Procedure completed

Key players

Key events

Date Event Reference Summary
12/12/2018 Legislative proposal published COM(2018)0812
14/01/2019 Committee referral announced in Parliament
21/10/2019 Committee referral announced in Parliament
03/12/2019 Vote in committee
09/12/2019 Committee report tabled for plenary, 1st reading/single reading A9-0048/2019
16/12/2019 Debate in Parliament
17/12/2019 Decision by Parliament T9-0090/2019
17/12/2019 Results of vote in Parliament
18/02/2020 Act adopted by Council after consultation of Parliament
18/02/2020 End of procedure in Parliament
02/03/2020 Final act published in Official Journal

Technical information

Procedure Information
Procedure reference 2018/0412(CNS)
Procedure type CNS - Consultation procedure
Nature of procedure Legislation
Legislative instrument Directive
Amending Directive 2006/112/EC 2004/0079(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/9/00407

Documentation gateway

  • Document type Committee Reference Date Summary
    Committee draft report PE641.418 15/10/2019
    Amendments tabled in committee PE643.160 13/11/2019
    Committee report tabled for plenary, 1st reading/single reading A9-0048/2019 09/12/2019
    Text adopted by Parliament, 1st reading/single reading T9-0090/2019 17/12/2019
  • Document type Reference Date Summary
    Legislative proposal COM(2018)0812 12/12/2018
    Document attached to the procedure SWD(2018)0488 12/12/2018
    Document attached to the procedure SWD(2018)0487 12/12/2018
    Commission response to text adopted in plenary SP(2020)23 20/02/2020
  • Document type Parliament/Chamber Reference Date Summary
    Contribution DE_BUNDESTAG COM(2018)0812 19/03/2019