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2022/0407(CNS)

Common system of value added tax (VAT): rules for the digital age

Basic information

2022/0407(CNS)

CNS - Consultation procedure

Directive

Amending Directive 2006/112 2004/0079(CNS)

Subject

2.70.02 Indirect taxation, VAT, excise duties
3.30.06 Information and communication technologies, digital technologies

Status

Procedure completed, awaiting publication in Official Journal

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

Key players

Key events

Date Event Reference Summary
08/12/2022 Legislative proposal published COM(2022)0701
13/02/2023 Committee referral announced in Parliament
24/10/2023 Vote in committee
31/10/2023 Committee report tabled for plenary, 1st reading/single reading A9-0327/2023
22/11/2023 Decision by Parliament T9-0421/2023
22/11/2023 Results of vote in Parliament
05/11/2024 Amended legislative proposal for reconsultation published 15159/2024
08/11/2024 Formal reconsultation of Parliament
16/01/2025 Vote in committee
17/01/2025 Committee report tabled for plenary, reconsultation A10-0001/2025
12/02/2025 Decision by Parliament T10-0012/2025
12/02/2025 Results of vote in Parliament
11/03/2025 Act adopted by Council after consultation of Parliament

Technical information

Procedure reference 2022/0407(CNS)
Procedure type CNS - Consultation procedure
Procedure subtype 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, awaiting publication in Official Journal
Committee dossier ECON/10/01411
ECON/9/10892

Documentation gateway

  • Document type Committee Reference Date Summary
    Committee draft report PE746.900 05/05/2023
    Amendments tabled in committee PE749.001 19/06/2023
    Committee report tabled for plenary, 1st reading/single reading A9-0327/2023 31/10/2023
    Text adopted by Parliament, 1st reading/single reading T9-0421/2023 22/11/2023
    Committee draft report PE766.716 13/12/2024
    Committee final report tabled for plenary, reconsultation A10-0001/2025 17/01/2025
    Text adopted by Parliament after reconsultation T10-0012/2025 12/02/2025
  • Document type Reference Date Summary
    Amended legislative proposal for reconsultation 15159/2024 05/11/2024
  • Document type Reference Date Summary
    Legislative proposal COM(2022)0701 08/12/2022
    Document attached to the procedure SWD(2022)0394 08/12/2022
    Document attached to the procedure SEC(2022)0433 08/12/2022
    Document attached to the procedure SWD(2022)0393 08/12/2022
    Commission response to text adopted in plenary SP(2024)109 23/02/2024
  • Document type Parliament/Chamber Reference Date Summary
    Contribution ES_PARLIAMENT COM(2022)0701 23/03/2023
    Contribution RO_SENATE COM(2022)0701 28/04/2023
    Contribution DE_BUNDESRAT COM(2022)0701 22/05/2023
    Contribution PT_PARLIAMENT COM(2022)0701 15/09/2023
  • Institution/body Document type Reference Date Summary
    EDPS Document attached to the procedure N9-0023/2023 OJ C 113 28.03.2023, p. 0026 03/03/2023
    ESC Economic and Social Committee: opinion, report CES6315/2022 27/04/2023

Additional information

Source Document Date
EP Research Service Briefing 16/11/2023

Transparency

Meetings with interest representatives published in line with the Rules of Procedure

  • Name Role Committee Date Interest representatives
    LALUCQ Aurore Shadow rapporteur ECON 13/06/2023 Bolt