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Adopted on 13/12/2023 - Bureau decision date: 13/06/2023ReferenceECO/624-EESC-2023-03252Opinion TypeMandatoryCommission ReferencesOfficial JournalPlenary session number583-13Dec2023
European Economic
and Social Committee
VAT rules relating to taxable persons who facilitate distance sales of imported goods - Timeline
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Procedure 2023/0158/CNS
COM (2023) 262: Proposal for a COUNCIL DIRECTIVE amending Directive 2006/112/EC as regards VAT rules relating to taxable persons who facilitate distance sales of imported goods and the application of the special scheme for distance sales of goods imported from third territories or third countries and special arrangements for declaration and payment of import VAT
Completed (Adopted act: 32025L1539)Type: Consultation procedure (CNS)- Legal basis:
- Council of the European Union: 12010E113-A113;
Commission: 12016E113
European Parliament: 12016E113 ; - EuroVoc thesaurus:
- supplier; taxpayer; third country
- Directory code:
- 09.30.10.00 Taxation / Indirect taxation / Turnover tax/VAT
- Type of the competence conferred on the EU:
- Shared competence
Steps of procedure 2023/0158/CNS
/Publication in the Official Journal
- Date of publication
- 25/07/2025
- CELEX number of the main document:
- 32025L1539
Adoption
18/07/2025- Legal basis:
- 12010E113-A113
- Procedure:
- Consultation procedure (CNS)
- Documents:
- ST 11784 2025 INIT
Negotiation
18/07/2025- Procedure:
- Consultation procedure (CNS)
- Documents:
- ST 9255 2025 COR 1
ST 9255 2025 REV 1
08/07/2025- Procedure:
- Consultation procedure (CNS)
- Documents:
- ST 11369 2025 INIT
04/07/2025- Procedure:
- Consultation procedure (CNS)
- Documents:
- ST 10699 2025 INIT
ST 9255 2025 INIT
13/05/2025- Procedure:
- Consultation procedure (CNS)
- Documents:
- ST 8710 2025 INIT
08/05/2025- Procedure:
- Consultation procedure (CNS)
- Documents:
- ST 8569 2025 ADD 1
ST 8569 2025 INIT
ST 8570 2025 INIT
22/05/2023- Procedure:
- Consultation procedure (CNS)
- Documents:
- ST 9638 2023 INIT
Consultation
22/11/2023- Parliamentary committee responsible
- Committee on Economic and Monetary Affairs
- Rapporteur
- Olivier CHASTEL
- Legal basis:
- 12016E113 ;
- Procedure:
- Consultation procedure (CNS)
- Documents:
- P9_TA(2023)0423 (Texts adopted)
P9_A(2023)0320 (Report) - CELEX number of the main document:
- 52023AP0423
Opinions
13/12/2023- Responsible body:
- Section for Economic and Monetary Union and Economic and Social Cohesion
- Rapporteur:
- Reet TEDER
- Procedure:
- Consultation procedure (CNS)
- Plenary session:
- 583
- Plenary date:
- 13/12/2023 - 14/12/2023
- Documents:
- EESC 2023-03252
- CELEX number of the main document:
- 52023AE3252
Proposal
17/05/2023- Leading person:
- Paolo GENTILONI
- Leading service:
- Directorate-General for Taxation and Customs Union
- Decision mode:
- Oral procedure
- Addressee for formal act:
- Council of the European Union
- Addressee for information:
- European Data Protection Supervisor
- Addressee for mandatory consultation:
- European Parliament ; European Economic and Social Committee ; National parliaments
- Legal basis:
- 12016E113
- Procedure:
- Consultation procedure (CNS)
- Documents:
- COM/2023/262/FINAL
- CELEX number of the main document:
- 52023PC0262