Changes between two versions
What changed between the plenary report and the adopted text
From · plenary report· 27 Jun 2025
on the draft Council directive amending Directive 2006/112/EC as regards 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
To · adopted text· 22 Nov 2023
VAT: taxable persons, special scheme and special arrangements for declaration and payment relating to distance sales of imported goods
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).
Changes to the text itself, in document order. Cover page, citations and punctuation-only edits are left out; they are under “Every difference”.
The changes · 2
Change 1
Removed:1. Approves the Council draft;
Change 2
Changed:3. Asks the Council to consult Parliament again if it intends to substantially amend itsthe drafttext substantially;approved by Parliament;