Document reference

2016/0370(CNS)  
Value added tax (VAT): certain obligations for supplies of services and distance sales of goods  
Basic information  

2016/0370(CNS)

CNS - Consultation procedure
Directive

Amending Directive 2006/112/EC 2004/0079(CNS)
Amending Directive 2009/132/EC 2008/0181(CNS)
Amended by 2020/0082(CNS)

Subject
2.40 Free movement of services, freedom to provide
2.70.02 Indirect taxation, VAT, excise duties
3.45.05 Business policy, e-commerce, after-sales service, commercial distribution

Status

Procedure completed

 

Key players  
Key events  
01/12/2016
Legislative proposal published
16/01/2017
Committee referral announced in Parliament
10/10/2017
Vote in committee
16/10/2017
Committee report tabled for plenary, 1st reading/single reading
07/11/2017
Debate in Council
30/11/2017
Results of vote in Parliament
30/11/2017
Decision by Parliament
05/12/2017
Act adopted by Council after consultation of Parliament
05/12/2017
End of procedure in Parliament
29/12/2017
Final act published in Official Journal
Technical information  
Procedure reference
2016/0370(CNS)
Procedure type
CNS - Consultation procedure
Procedure subtype
Legislation
Legislative instrument
Directive

Amending Directive 2006/112/EC 2004/0079(CNS)

Amending Directive 2009/132/EC 2008/0181(CNS)

Amended by 2020/0082(CNS)

Legal basis
Treaty on the Functioning of the EU TFEU 113
Other legal basis
Rules of Procedure EP 159
Stage reached in procedure
Procedure completed
Committee dossier
ECON/8/08648
Documentation gateway  
  • European Parliament 
    Committee draft report
       
    23/05/2017
    EP
     
    Amendments tabled in committee
       
    13/07/2017
    EP
     
    Committee report tabled for plenary, 1st reading/single reading
       
    16/10/2017
    EP
    Text adopted by Parliament, 1st reading/single reading
       
    30/11/2017
    EP
  • European Commission 
    Legislative proposal
     
    01/12/2016
    EC
    Document attached to the procedure
     
    SWD(2016)0379 Eur-Lex link  
    01/12/2016
    EC
     
    Document attached to the procedure
     
    SWD(2016)0382 Eur-Lex link  
    01/12/2016
    EC
     
    Commission response to text adopted in plenary
     
    10/01/2018
    EC
     
    For information
     
    SWD(2020)0031 Eur-Lex link  
    07/02/2020
    EC
     
  • National parliaments 
    Contribution
    BE_CHAMBER
    06/02/2017
    NP
     
    Contribution
    PT_PARLIAMENT
    30/01/2017
    NP
     
    Contribution
    DE_BUNDESRAT
    21/02/2017
    NP
     
  • All 
    Legislative proposal
       
    01/12/2016
    EC
    Document attached to the procedure
       
    SWD(2016)0379 Eur-Lex link  
    01/12/2016
    EC
     
    Document attached to the procedure
       
    SWD(2016)0382 Eur-Lex link  
    01/12/2016
    EC
     
    Committee draft report
       
    23/05/2017
    EP
     
    Amendments tabled in committee
       
    13/07/2017
    EP
     
    Committee report tabled for plenary, 1st reading/single reading
       
    16/10/2017
    EP
    Text adopted by Parliament, 1st reading/single reading
       
    30/11/2017
    EP
    Commission response to text adopted in plenary
       
    10/01/2018
    EC
     
    For information
       
    SWD(2020)0031 Eur-Lex link  
    07/02/2020
    EC
     
    Contribution
    BE_CHAMBER
    06/02/2017
    NP
     
    Contribution
    PT_PARLIAMENT
    30/01/2017
    NP
     
    Contribution
    DE_BUNDESRAT
    21/02/2017
    NP
     
Final act