Legislative Observatory
European Parliament
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2022/0027(CNS)

Common system of value added tax (VAT): extension of the application period of the optional reverse charge mechanism in relation to supplies of certain goods and services susceptible to fraud and of the Quick Reaction Mechanism against VAT fraud

Basic information

2022/0027(CNS)

CNS - Consultation procedure

Directive

Amending Directive 2006/112 2004/0079(CNS)

Subject

2.70.02 Indirect taxation, VAT, excise duties

Status

Procedure completed

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

Key players

Key events

Date Event Reference Summary
10/02/2022 Legislative proposal published COM(2022)0039
07/03/2022 Committee referral announced in Parliament
20/04/2022 Vote in committee
26/04/2022 Committee report tabled for plenary, 1st reading/single reading A9-0128/2022
03/05/2022 Decision by Parliament T9-0131/2022
03/06/2022 Act adopted by Council after consultation of Parliament
08/06/2022 Final act published in Official Journal

Technical information

Procedure Information
Procedure reference 2022/0027(CNS)
Procedure type CNS - Consultation procedure
Nature of procedure Legislation
Legislative instrument Directive
Amending Directive 2006/112 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/9/08358

Documentation gateway

  • Document type Committee Reference Date Summary
    Committee draft report PE729.901 05/04/2022
    Committee report tabled for plenary, 1st reading/single reading A9-0128/2022 26/04/2022
    Text adopted by Parliament, 1st reading/single reading T9-0131/2022 03/05/2022
  • Document type Reference Date Summary
    Legislative proposal COM(2022)0039 10/02/2022
  • Institution/body Document type Reference Date Summary
    ESC Economic and Social Committee: opinion, report CES1319/2022 23/03/2022

Final act