Document reference

2023/0158(CNS)  
VAT rules relating to taxable persons who facilitate distance sales of imported goods and the application of the special scheme for distance sales of goods imported from third territories or third countries and special arrangements for declaration and payment of import VAT  
Basic information  

2023/0158(CNS)

CNS - Consultation procedure
Directive

Amending Directive 2006/112 2004/0079(CNS)

Subject
2.70.02 Indirect taxation, VAT, excise duties

Legislative priorities
Joint Declaration 2023-24

Status

Awaiting final decision

 

Key players  
Key events  
17/05/2023
Legislative proposal published
COM(2023)0262 Eur-Lex link
11/09/2023
Committee referral announced in Parliament
24/10/2023
Vote in committee
31/10/2023
Committee report tabled for plenary, 1st reading/single reading
A9-0320/2023
22/11/2023
Results of vote in Parliament
22/11/2023
Decision by Parliament
T9-0423/2023
Technical information  
Procedure reference
2023/0158(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/9/12066
Documentation gateway  
  • European Parliament 
    Committee draft report
       
    PE753.575  
    05/10/2023
    EP
     
    Committee report tabled for plenary, 1st reading/single reading
       
    A9-0320/2023  
    31/10/2023
    EP
    Text adopted by Parliament, 1st reading/single reading
       
    T9-0423/2023  
    22/11/2023
    EP
  • European Commission 
    Legislative proposal
     
    COM(2023)0262   Eur-Lex link  
    17/05/2023
    EC
  • Other institutions 
    Economic and Social Committee: opinion, report
     
    CES3252/2023  
    13/12/2023
    ESC
     
  • All 
    Legislative proposal
       
    COM(2023)0262   Eur-Lex link  
    17/05/2023
    EC
    Committee draft report
       
    PE753.575  
    05/10/2023
    EP
     
    Committee report tabled for plenary, 1st reading/single reading
       
    A9-0320/2023  
    31/10/2023
    EP
    Text adopted by Parliament, 1st reading/single reading
       
    T9-0423/2023  
    22/11/2023
    EP
    Economic and Social Committee: opinion, report
       
    CES3252/2023  
    13/12/2023
    ESC