Document reference

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 final decision

 

Key players  
Key events  
08/12/2022
Legislative proposal published
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
22/11/2023
Results of vote in Parliament
22/11/2023
Decision by Parliament
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 final decision
Committee dossier
ECON/9/10892
Documentation gateway  
  • European Parliament 
    Committee draft report
       
    05/05/2023
    EP
     
    Amendments tabled in committee
       
    19/06/2023
    EP
     
    Committee report tabled for plenary, 1st reading/single reading
       
    31/10/2023
    EP
    Text adopted by Parliament, 1st reading/single reading
       
    22/11/2023
    EP
  • European Commission 
    Legislative proposal
     
    08/12/2022
    EC
    Document attached to the procedure
     
    SEC(2022)0433 Eur-Lex link  
    08/12/2022
    EC
     
    Document attached to the procedure
     
    SWD(2022)0393 Eur-Lex link  
    08/12/2022
    EC
     
    Document attached to the procedure
     
    SWD(2022)0394 Eur-Lex link  
    08/12/2022
    EC
     
    Commission response to text adopted in plenary
     
    23/02/2024
    EC
     
  • National parliaments 
    Contribution
    PT_PARLIAMENT
    15/09/2023
    NP
     
    Contribution
    RO_SENATE
    28/04/2023
    NP
     
    Contribution
    DE_BUNDESRAT
    22/05/2023
    NP
     
    Contribution
    ES_PARLIAMENT
    23/03/2023
    NP
     
  • Other institutions 
    Document attached to the procedure
     
    03/03/2023
    EDPS
     
    Economic and Social Committee: opinion, report
     
    27/04/2023
    ESC
     
  • All 
    Legislative proposal
       
    08/12/2022
    EC
    Document attached to the procedure
       
    SEC(2022)0433 Eur-Lex link  
    08/12/2022
    EC
     
    Document attached to the procedure
       
    SWD(2022)0393 Eur-Lex link  
    08/12/2022
    EC
     
    Document attached to the procedure
       
    SWD(2022)0394 Eur-Lex link  
    08/12/2022
    EC
     
    Document attached to the procedure
       
    03/03/2023
    EDPS
     
    Economic and Social Committee: opinion, report
       
    27/04/2023
    ESC
     
    Committee draft report
       
    05/05/2023
    EP
     
    Amendments tabled in committee
       
    19/06/2023
    EP
     
    Committee report tabled for plenary, 1st reading/single reading
       
    31/10/2023
    EP
    Text adopted by Parliament, 1st reading/single reading
       
    22/11/2023
    EP
    Commission response to text adopted in plenary
       
    23/02/2024
    EC
     
    Contribution
    PT_PARLIAMENT
    15/09/2023
    NP
     
    Contribution
    RO_SENATE
    28/04/2023
    NP
     
    Contribution
    DE_BUNDESRAT
    22/05/2023
    NP
     
    Contribution
    ES_PARLIAMENT
    23/03/2023
    NP
     
Transparency  
Meetings with interest representatives published in line with the Rules of Procedure
  • Rapporteurs, Shadow Rapporteurs and Committee Chairs 
    Shadow rapporteur
    ECON  
    13/06/2023
    Bolt