Changes between two versions
What changed between the adopted text of 22 Nov 2023 and the adopted text of 8 Jul 2025
From · adopted text· 22 Nov 2023
VAT: taxable persons, special scheme and special arrangements for declaration and payment relating to distance sales of imported goods
To · adopted text· 8 Jul 2025
VAT: taxable persons, special scheme and special arrangements for declaration and payment, relating to distance sales of imported goods
AI:What changed, in short
The versions differ only in wording: one paragraph is added approving the Council draft, and another is rephrased without changing its meaning.12
1 change of substance · 0 formal · 1 of wording only
Written by AI from the two texts only · read the changes before relying on it · 4 Sept 2026 · Report a problem
Changes to the text itself, in document order. Cover page, citations and punctuation-only edits are left out; they are under “Every difference”.
Changes of substance · 1
Change 1 Substance
AI summary:Adds a paragraph approving the Council draft.
Show the text change (1 line)
Added:1. Approves the Council draft;
1 change of wording only
Change 2 Wording
AI summary:Rephrases the request for re-consultation, changing 'the text approved by Parliament' to 'its draft' and moving 'substantially'.
Show the text change (1 line)
Changed:3. Asks the Council to consult Parliament again if it intends to substantially amend the text approvedits bydraft Parliament;substantially;