What changed

P10_TA(2025)0144

P9_TA(2023)0423

VAT: taxable persons, special scheme and special arrangements for declaration and payment,payment relating to distance sales of imported goods

Committee on Economic and Monetary Affairs

PE774.445

PE753.575

European Parliament legislative resolution of 822 JulyNovember 20252023 on the draftproposal 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 (08710/2025(COM(2023)0262 – C10-0084/2025C9-0174/2023 – 2023/0158(CNS))

(Special legislative procedure – renewed consultation)

– having regard to the Council draft (08710/2025),

– having regard to the Commission proposal to the Council (COM(2023)0262),

– having regard to its position of 22 November 2023,

– having regard to Article 113 of the Treaty on the Functioning of the European Union, pursuant to which the Council consulted Parliament (C90174/2023),

– 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),

– having regard to Rule 82 of its Rules of Procedure,

– having regard to Rulethe 84report andof Rulethe 86Committee ofon itsEconomic Rulesand ofMonetary Procedure,Affairs (A9-0320/2023),

– having regard to the report of the Committee on Economic and Monetary Affairs (A10-0119/2025),

1. Approves the Commission proposal;

1. Approves the Council draft;

2. Calls on the Council to notify Parliament if it intends to depart from the text approved by Parliament;

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.