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Opinions Information Reports
Opinions
The Electronic Value Added Tax Exemption Certificate
Current: The electronic Value Added Tax exemption certificate

The electronic Value Added Tax exemption certificate - Timeline

Timeline
Interinstitutional Timeline

Hyväksytyt on 18/09/2024 - Bureau decision date: 17/09/2024

Viite

ECO/653-EESC-2024

Opinion Type

Mandatory

Commission References

COM(2024) 278 final 2024/0152 CNS

Plenary session number

590

Sep 18, 2024 - Sep 19, 2024
Download — ETSK:n lausunto: The electronic Value Added Tax exemption certificate

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04Sep2024

Type:
Committee opinion (AC)

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04Sep2024

Type:
Committee opinion (PAC)

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Procedure 2024/0152/CNS
COM (2024) 278: Proposal for a COUNCIL DIRECTIVE amending Directive 2006/112/EC as regards the electronic value added tax exemption certificate

Completed (Adopted act: 32025L0425)

Type: Consultation procedure (CNS)

What is a Consultation procedure

Legal basis:

Commission: 12016E113

EuroVoc thesaurus:

taxpayer; supply; goods and services
VAT; digitisation; electronic document; electronic government; tax exemption

Directory code:

09.30.10.00 Taxation / Indirect taxation / Turnover tax/VAT

More details on European Parliament - Legislative observatory website

Steps of procedure 2024/0152/CNS

Reverse Order

/

Publication in the Official Journal

Date of publication

28/02/2025

CELEX number of the main document:

32025L0425

Negotiation

12/02/2025

Procedure:

Consultation procedure (CNS)

Documents:

ST 16628 2024 COR 1
ST 16628 2024 COR 2
ST 16628 2024 COR 3
ST 16628 2024 COR 4
ST 16628 2024 COR 5

07/02/2025

Procedure:

Consultation procedure (CNS)

Documents:

ST 16628 2024 INIT
ST 5431 2025 INIT

28/11/2024

Procedure:

Consultation procedure (CNS)

Documents:

ST 15807 2024 INIT
ST 15809 2024 INIT

09/07/2024

Procedure:

Consultation procedure (CNS)

Documents:

ST 12079 2024 INIT

Opinions

52024AE3143
EESC internal procedure

18/09/2024

Responsible body:

Section for Economic and Monetary Union and Economic and Social Cohesion

Procedure:

Consultation procedure (CNS)

Plenary session:

590

Plenary date:

18/09/2024 - 19/09/2024

Documents:

EESC 2024-03143

CELEX number of the main document:

52024AE3143

Proposal

52024PC0278

08/07/2024

Leading person:

Paolo GENTILONI

Leading service:

Directorate-General for Taxation and Customs Union

Decision mode:

Written procedure

Addressee for formal act:

Council of the European Union

Addressee for mandatory consultation:

European Parliament ; European Economic and Social Committee ; National parliaments

Legal basis:

12016E113

Procedure:

Consultation procedure (CNS)

Documents:

COM/2024/278/FINAL

CELEX number of the main document:

52024PC0278

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