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Consultation procedure First reading

Amending Directive 2006/112/EC as regards the electronic value added tax exemption certificate

Parliament is consulted: it gives an opinion and can propose amendments, but the Council takes the decision and need not follow them.

Where it stands: Completed: published in the Official Journal on 28 February 2025 and now EU law.

  1. ✓ Referred to committee 16 September 2024
  2. ✓ Committee work Report adopted 14 October 2024
  3. ✓ Tabled for plenary 22 October 2024
  4. ✓ Plenary vote Adopted 14 November 2024
  5. ✓ Adopted by the Council 28 February 2025
How a file moves through Parliament

A file is referred to one lead committee (others may give an opinion). Its rapporteur writes a draft report, committee members table amendments, and the committee votes to adopt the report. The report is then tabled for all MEPs; political groups can table further amendments, which are voted on before the final vote in plenary. The Council takes the final decision, and the act is published in the Official Journal.

Who is working on it

Lead committee
ECON — Economic and Monetary Affairs
Rapporteur
Aurore LALUCQ S&D
Shadow rapporteurs
Markus FERBER PPERoberts ZĪLE ECRĽudovít ÓDOR RenewKira Marie PETER-HANSEN Verts/ALEJussi SARAMO The Left

The rapporteur drafts and negotiates the text for the lead committee; each other political group names a shadow rapporteur to follow the file.

The text, version by version

Adopted by Parliament · latest Adopted text TA10-0032/2024 14 November 2024 ✦ Parliament approved the Commission proposal for a Council directive amending Directive 2006/112/EC as regards the electronic value added tax exemption certificate.⇄ what changed Tabled for plenary Report A10-0012/2024 22 October 2024 ✦ Parliament approves the Commission proposal for a Council directive introducing an electronic value added tax exemption certificate to replace the paper version.⇄ what changed Committee draft Draft report (ECON) 1 October 2024 ✦ The draft report approves the Commission proposal for a Council directive introducing an electronic value added tax exemption certificate to replace the paper version.

Latest Tabled for plenary → Adopted by Parliament: No change of substance: the two versions differ only in presentation — cover page, numbering or the parts a report carries that the adopted text does not. see the changes →

Committee draft → Tabled for plenary: No change of substance: the two versions differ only in presentation — cover page, numbering or the parts a report carries that the adopted text does not. see the changes →

Newest version first. Open a version to read it in full. “What changed” shows the differences paragraph by paragraph; ✦ lines are AI-written from the texts themselves.

Timeline

  1. Outcome
  2. 28 February 2025 Published in the Official Journal

    The act is now EU law.

  3. Plenary stage
  4. 14 November 2024 Plenary vote
    Sitting of 14 November 2024 📄 Adopted text TA10-0032/2024📄 Report A10-0012/2024
    Adopted Adopted by an overwhelming majority
    For 621 Against 10 Abstained 11

    Final vote at 11:22 · 97% of votes cast in favour · every MEP’s position →

  5. 22 October 2024 Report tabled for plenary

    This is the text all MEPs vote on. Political groups can still table amendments to it.

    📄 Report A10-0012/2024
  6. Committee stage
  7. 14 October 2024 Committee vote: report adopted

    ECON (Economic and Monetary Affairs) voted on the amendments and adopted the report that goes to plenary.

  8. 1 October 2024 Draft report published

    The rapporteur’s first text in ECON (Economic and Monetary Affairs). Members can table amendments before the committee votes.

    📄 Draft report (ECON)
  9. 16 September 2024 Referred to the ECON (Economic and Monetary Affairs) committee

    The lead committee prepares Parliament’s report.