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
+7 added · −5 removed · 5 changed paragraphs, packaging included.
Part 1 of 1: Paragraphs 1–22
Removed:P9_TA(2023)0423
Added:P10_TA(2025)0144
Changed:VAT: taxable persons, special scheme and special arrangements for declaration and paymentpayment, relating to distance sales of imported goods
Committee on Economic and Monetary Affairs
Removed:PE753.575
Added:PE774.445
Changed:European Parliament legislative resolution of 228 NovemberJuly 20232025 on the proposal for adraft 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(08710/2025 – C9-0174/2023C10-0084/2025 – 2023/0158(CNS))
Changed:(Special legislative procedure – renewed consultation)
The European Parliament,
Added:– having regard to the Council draft (08710/2025),
– having regard to the Commission proposal to the Council (COM(2023)0262),
Removed:– having regard to Article 113 of the Treaty on the Functioning of the European Union, pursuant to which the Council consulted Parliament (C90174/2023),
Added:– having regard to its position of 22 November 2023,
Removed:– having regard to Rule 82 of its Rules of Procedure,
Added:– 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),
Changed:– having regard to the reportRule of84 theand CommitteeRule on86 Economicof andits MonetaryRules Affairsof (A9-0320/2023),Procedure,
Change 1
Removed:1. Approves the Commission proposal;
Added:– having regard to the report of the Committee on Economic and Monetary Affairs (A10-0119/2025),
Added: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 the text approvedits bydraft Parliament;substantially;
4. Instructs its President to forward its position to the Council, the Commission and the national parliaments.