VAT: rules for the digital age

P10_TA(2025)0012

Committee on Economic and Monetary Affairs

PE766.716

European Parliament legislative resolution of 12 February 2025 on the draft Council directive amending Directive 2006/112/EC as regards VAT rules for the digital age (15159/2024 – C10-0170/2024 – 2022/0407(CNS))

(Special legislative procedure – renewed consultation)

The European Parliament,

– having regard to the Council draft (15159/2024),

– having regard to the Commission proposal to the Council (COM(2022)0701),

– 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 again (C100170/2024),

– having regard to Rule 84 and 86 of its Rules of Procedure,

– having regard to the report of the Committee on Economic and Monetary Affairs (A10-0001/2025),

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 amend its draft substantially;

4. Instructs its President to forward its position to the Council, the Commission and the national parliaments.