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
Status
Awaiting final decision
Key players
-
European Parliament
Committee responsible Rapporteur Appointed -
European Commission
Commission DG Commissioner Taxation and Customs Union GENTILONI Paolo
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 |