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European Parliament
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2020/0084(CNS)

Value added tax (VAT) - administrative cooperation and combating fraud: postponement of the date of application due to the outbreak of the COVID-19 crisis

Basic information

2020/0084(CNS)

CNS - Consultation procedure

Regulation

Amending Regulation 2017/2454 2016/0371(CNS)

Subject

2.70.02 Indirect taxation, VAT, excise duties
2.80 Cooperation between administrations
4.20 Public health
4.20.01 Medicine, diseases
8.70.04 Protecting financial interests of the EU against fraud

Legislative priorities

The EU’s response to the Covid-19 pandemic

Status

Procedure completed

Please go to Documentation gateway for any follow-up documents.

Key players

Key events

Date Event Reference Summary
08/05/2020 Legislative proposal published COM(2020)0201
27/05/2020 Committee referral announced in Parliament
23/06/2020 Vote in committee
24/06/2020 Committee report tabled for plenary, 1st reading/single reading A9-0123/2020
08/07/2020 Decision by Parliament T9-0181/2020
08/07/2020 Results of vote in Parliament
20/07/2020 Act adopted by Council after consultation of Parliament
29/07/2020 Final act published in Official Journal

Technical information

Procedure reference 2020/0084(CNS)
Procedure type CNS - Consultation procedure
Procedure subtype Legislation
Legislative instrument Regulation
Amending Regulation 2017/2454 2016/0371(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/9/02992

Documentation gateway

  • Document type Committee Reference Date Summary
    Committee draft report PE652.578 09/06/2020
    Committee report tabled for plenary, 1st reading/single reading A9-0123/2020 24/06/2020
    Text adopted by Parliament, 1st reading/single reading T9-0181/2020 08/07/2020
  • Document type Reference Date Summary
    Legislative proposal COM(2020)0201 08/05/2020
    Commission response to text adopted in plenary SP(2020)367 07/08/2020
  • Institution/body Document type Reference Date Summary
    ESC Economic and Social Committee: opinion, report CES2336/2020 10/06/2020

Final act