Changes between two versions
What changed between the plenary report and the adopted text
From · plenary report· 17 Jan 2025
on the draft Council directive amending Directive 2006/112/EC as regards VAT rules for the digital age
These two texts have too little in common to compare paragraph by paragraph: they are different documents rather than versions of one (for example one group’s motion and the joint text that was adopted).
+165 added · −24 removed · 3 changed paragraphs, packaging included.
Part 1 of 4: DRAFT EUROPEAN PARLIAMENT LEGISLATIVE RESOLUTION
Removed:DRAFT EUROPEAN PARLIAMENT LEGISLATIVE RESOLUTION
Added:P9_TA(2023)0421
Changed:on the draft Council directive amending Directive 2006/112/EC as regards VATVAT: rules for the digital age
Removed:(15159/2024 – C100170/2024 – 2022/0407(CNS))
Added:Committee on Economic and Monetary Affairs
Removed:(Special legislative procedure – renewed consultation)
Added:PE746.900
Added:European Parliament legislative resolution of 22 November 2023 on the proposal for a Council directive amending Directive 2006/112/EC as regards VAT rules for the digital age (COM(2022)0701 – C9-0021/2023 – 2022/0407(CNS))
Added:(Special legislative procedure – consultation)
The European Parliament,
Removed:– having regard to the Council draft (15159/2024),
– having regard to the Commission proposal to the Council (COM(2022)0701),
Removed:– having regard to its position of 22 November 2023,
Added:– having regard to Article 113 of the Treaty on the Functioning of the European Union, pursuant to which the Council consulted Parliament (C90021/2023),
Removed:– having regard to Article 113 of the Treaty on the Functioning of the European Union, pursuant to which the Council consulted Parliament again (C100170/2024),
Added:– having regard to Rule 82 of its Rules of Procedure,
Changed:– having regard to Rulethe 84report andof 86the ofCommittee itson RulesEconomic ofand Procedure,Monetary Affairs (A9-0327/2023),
Change 1
Removed:– having regard to the report of the Committee on Economic and Monetary Affairs (A10-0001/2025),
Added:1. Approves the Commission proposal as amended;
Removed:1. Approves the Council draft;
Added:2. Calls on the Commission to alter its proposal accordingly, in accordance with Article 293(2) of the Treaty on the Functioning of the European Union;
3. Calls on the Council to notify Parliament if it intends to depart from the text approved by Parliament;
Change 2
Changed:3.4. Asks the Council to consult Parliament again if it intends to substantially amend itsthe draftCommission substantially;proposal;
5. Instructs its President to forward its position to the Council, the Commission and the national parliaments.