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).
+8 added · −25 removed · 3 changed paragraphs, packaging included.
Part 1 of 2: DRAFT EUROPEAN PARLIAMENT LEGISLATIVE RESOLUTION
Removed:DRAFT EUROPEAN PARLIAMENT LEGISLATIVE RESOLUTION
Added:P9_TA(2023)0423
Changed:on the draft Council directive amending Directive 2006/112/EC as regards VAT rules relating toVAT: taxable persons who facilitate distance sales of imported goods and the application of thepersons, special scheme for distance sales of goods imported from third territories or third countries and special arrangements for declaration and payment relating to distance sales of importimported VATgoods
Removed:(08710/2025 – C100084/2025 – 2023/0158(CNS))
Added:Committee on Economic and Monetary Affairs
Removed:(Special legislative procedure – renewed consultation)
Added:PE753.575
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 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 (COM(2023)0262 – C9-0174/2023 – 2023/0158(CNS))
Added:(Special legislative procedure – consultation)
The European Parliament,
Removed:– having regard to the Council draft (08710/2025),
– having regard to the Commission proposal to the Council (COM(2023)0262),
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 (C90174/2023),
Removed:– having regard to Article 113 of the Treaty on the Functioning of the European Union , pursuant to which the Council consulted Parliament again (C100084/2025),
Added:– having regard to Rule 82 of its Rules of Procedure,
Changed:– having regard to Rulethe 84report andof Rulethe 86Committee ofon itsEconomic Rulesand ofMonetary Procedure,Affairs (A9-0320/2023),
Change 1
Removed:– having regard to the report of the Committee on Economic and Monetary Affairs (A10-0119/2025),
Added:1. Approves the Commission proposal;
Removed:1. Approves the Council draft;
2. Calls on the Council to notify Parliament if it intends to depart from the text approved by Parliament;
Change 2
Changed:3. Asks the Council to consult Parliament again if it intends to substantially amend itsthe drafttext substantially;approved by Parliament;
4. Instructs its President to forward its position to the Council, the Commission and the national parliaments.