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

Awaiting Parliament's vote

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

Forecasts

Date Subject
12/02/2025 Vote in plenary scheduled

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 Awaiting Parliament's vote
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
  • 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