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
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European Parliament
Committee responsible Rapporteur Appointed ÓDOR Ľudovít (Renew)
19/11/2024
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Former committee responsible Former rapporteur Appointed
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European Commission
Commission DG Commissioner Taxation and Customs Union GENTILONI Paolo
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) |
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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
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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 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
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Name Role Committee Date Interest representatives LALUCQ Aurore Shadow rapporteur ECON 13/06/2023 Bolt