Legislative Observatory
European Parliament
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2020/0082(CNS)

VAT e-commerce package – distance sales of goods and services: postponement of the date of application due to the outbreak of the COVID-19 crisis

Basic information

2020/0082(CNS)

CNS - Consultation procedure

Directive

Amending Directive 2017/2455 2016/0370(CNS)
Amending Directive 2019/1995 2018/0415(CNS)

Subject

2.10 Free movement of goods
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
4.20 Public health
4.20.01 Medicine, diseases

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)0198
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 A9-0122/2020
09/07/2020 Results of vote in Parliament
10/07/2020 Decision by Parliament T9-0189/2020
20/07/2020 Act adopted by Council after consultation of Parliament
29/07/2020 Final act published in Official Journal

Technical information

Procedure Information
Procedure reference 2020/0082(CNS)
Procedure type CNS - Consultation procedure
Nature of procedure Legislation
Legislative instrument Directive
Amending Directive 2017/2455 2016/0370(CNS)
Amending Directive 2019/1995 2018/0415(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/9/02991

Documentation gateway

  • Document type Committee Reference Date Summary
    Committee draft report PE652.577 09/06/2020
    Committee report tabled for plenary, 1st reading/single reading A9-0122/2020 24/06/2020
    Text adopted by Parliament, 1st reading/single reading T9-0189/2020 10/07/2020
  • Document type Reference Date Summary
    Legislative proposal COM(2020)0198 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