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Adopted text

Electronic value added tax exemption certificate

TA-10-2024-0032 · P10_TA(2024)0032 · PE763.197

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✦ 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 approved the Commission proposal for a Council directive amending Directive 2006/112/EC as regards the electronic value added tax exemption certificate.

Key points

  1. Parliament approves the Commission proposal without amendment.
  2. Calls on the Council to notify Parliament if it intends to depart from the approved text.
  3. Asks the Council to consult Parliament again if it intends to substantially amend the approved text.

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