2023/0158(CNS)

VAT rules relating to taxable persons who facilitate distance sales of imported goods and the application of the special scheme for distance sales of goods imported from third territories or third countries and special arrangements for declaration and payment of import VAT

Basic information

2023/0158(CNS)

CNS - Consultation procedure

Directive

Amending Directive 2006/112 2004/0079(CNS)

Subject

2.70.02 Indirect taxation, VAT, excise duties

Legislative priorities

Joint Declaration 2023-24

Status

Awaiting final decision

Key players

Key events

Date Event Reference Summary
17/05/2023 Legislative proposal published COM(2023)0262
11/09/2023 Committee referral announced in Parliament
24/10/2023 Vote in committee
31/10/2023 Committee report tabled for plenary, 1st reading/single reading A9-0320/2023
22/11/2023 Decision by Parliament T9-0423/2023
22/11/2023 Results of vote in Parliament

Technical information

Procedure reference 2023/0158(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 Awaiting final decision
Committee dossier ECON/9/12066

Documentation gateway

  • Document type Committee Reference Date Summary
    Committee draft report PE753.575 05/10/2023
    Committee report tabled for plenary, 1st reading/single reading A9-0320/2023 31/10/2023
    Text adopted by Parliament, 1st reading/single reading T9-0423/2023 22/11/2023
  • Document type Reference Date Summary
    Legislative proposal COM(2023)0262 17/05/2023
  • Institution/body Document type Reference Date Summary
    ESC Economic and Social Committee: opinion, report CES3252/2023 13/12/2023

Additional information

Source Document Date
EP Research Service Briefing 23/07/2024