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REPORT (15159/2024 – C100170/2024 – 2022/0407(CNS))

On the draft Council directive amending Directive 2006/112/EC as regards VAT rules for the digital age

A-10-2025-0001

Committee on Economic and Monetary Affairs · Rapporteur: Ľudovít Ódor

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✦ In shortFull textProcedure & committee votes
✦ In short · AI summary of this text, generated 4 Sept 2026

Written by a language model from the full text only; every figure comes from the text. The paragraph links open the paragraph a statement rests on — check the text itself before relying on it.

Parliament approves the Council draft amending Directive 2006/112/EC on VAT rules for the digital age, and calls on the Council to notify or re-consult it if the draft is changed.

Committee position. The rapporteur proposes a simplified procedure without amendments, approving the Council draft.

Key points

  1. Approves the Council draft amending Directive 2006/112/EC as regards VAT rules for the digital age.
  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 amend its draft substantially.

Legal basis: Article 113 of the Treaty on the Functioning of the European Union