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EU Parl Watch

Changes between two versions

What changed between the plenary report and the adopted text

From · plenary report· 22 Oct 2024

A-10-2024-0012

on the proposal for a Council directive amending Directive 2006/112/EC as regards the electronic value added tax exemption certificate

To · adopted text· 14 Nov 2024

TA-10-2024-0032

Electronic value added tax exemption certificate

The two versions differ only in presentation: cover page, numbering, or the parts a report carries that the adopted text does not.

+4 added · −15 removed · 1 changed paragraphs, packaging included.

Part 1 of 2: DRAFT EUROPEAN PARLIAMENT LEGISLATIVE RESOLUTION

Removed:DRAFT EUROPEAN PARLIAMENT LEGISLATIVE RESOLUTION

Added:P10_TA(2024)0032

Changed:on the proposal for a Council directive amending Directive 2006/112/EC as regards the electronicElectronic value added tax exemption certificate

Removed:(COM(2024)0278 – C100083/2024 – 2024/0152(CNS))

Added:Committee on Economic and Monetary Affairs

Added:PE763.197

Added:European Parliament legislative resolution of 14 November 2024 on the proposal for a Council directive amending Directive 2006/112/EC as regards the electronic value added tax exemption certificate (COM(2024)0278 – C10-0083/2024 – 2024/0152(CNS))

10 unchanged paragraphs

(Special legislative procedure – consultation)

The European Parliament,

– having regard to the Commission proposal to the Council (COM(2024)0278),

– having regard to Article 113 of the Treaty on the Functioning of the European Union, pursuant to which the Council consulted Parliament (C100083/2024),

– having regard to Rule 84 of its Rules of Procedure,

– having regard to the report of the Committee on Economic and Monetary Affairs (A10-0012/2024),

1. Approves the Commission proposal;

2. Calls on the Council to notify Parliament if it intends to depart from the text approved by Parliament;

3. Asks the Council to consult Parliament again if it intends to substantially amend the text approved by Parliament;

4. Instructs its President to forward its position to the Council, the Commission and the national parliaments.