✦ 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 amending VAT rules for taxable persons facilitating distance sales of imported goods and the special scheme for distance sales from third territories.¶
Key points
Approves the Commission proposal without amendment.¶
Calls on the Council to notify Parliament if it intends to depart from the approved text.¶
Asks the Council to consult Parliament again if it intends to substantially amend the approved text.¶
Who is affected
Taxable persons facilitating distance sales of imported goods and those using the special scheme for distance sales from third territories.¶
Legal basis: Article 113 of the Treaty on the Functioning of the European Union¶