Document reference

2022/0027(CNS)  
Common system of value added tax (VAT): extension of the application period of the optional reverse charge mechanism in relation to supplies of certain goods and services susceptible to fraud and of the Quick Reaction Mechanism against VAT fraud  
Basic information  

2022/0027(CNS)

CNS - Consultation procedure
Directive

Amending Directive 2006/112 2004/0079(CNS)

Subject
2.70.02 Indirect taxation, VAT, excise duties

Status

Procedure completed

 

Key players  
Key events  
10/02/2022
Legislative proposal published
07/03/2022
Committee referral announced in Parliament
20/04/2022
Vote in committee
26/04/2022
Committee report tabled for plenary, 1st reading/single reading
03/05/2022
Decision by Parliament
03/06/2022
Act adopted by Council after consultation of Parliament
08/06/2022
Final act published in Official Journal
Technical information  
Procedure reference
2022/0027(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 159
Stage reached in procedure
Procedure completed
Committee dossier
ECON/9/08358
Documentation gateway  
  • European Parliament 
    Committee draft report
       
    05/04/2022
    EP
     
    Committee report tabled for plenary, 1st reading/single reading
       
    26/04/2022
    EP
     
    Text adopted by Parliament, 1st reading/single reading
       
    03/05/2022
    EP
  • European Commission 
    Legislative proposal
     
    10/02/2022
    EC
  • Other institutions 
    Economic and Social Committee: opinion, report
     
    23/03/2022
    ESC
     
  • All 
    Legislative proposal
       
    10/02/2022
    EC
    Economic and Social Committee: opinion, report
       
    23/03/2022
    ESC
     
    Committee draft report
       
    05/04/2022
    EP
     
    Committee report tabled for plenary, 1st reading/single reading
       
    26/04/2022
    EP
     
    Text adopted by Parliament, 1st reading/single reading
       
    03/05/2022
    EP
Final act  
Directive 2022/890
OJ L 155 08.06.2022, p. 0001