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Version status: Published
Published date: 8 December 2022

Proposal for a Council Directive amending Directive 2006/112/EC as regards VAT rules for the digital age (COM(2022) 701 final / 2022/0407 (CNS)) (updated 19 June 2024 with Note - General approach and Note - VAT in the Digital Age package = General approach / = Political agreements)

Marked-up copies of text with the provisions of the Proposal incorporated
Comparing proposed amendment...
Explanatory Memorandum
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1. Context of the proposal
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2. Legal Basis, Subsidiary and Proportionality
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3. Results of Ex Post Evaluations, Stakeholder Consultations and Impact Assessments
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4. Budgetary Implications
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5. Other Elements
Proposal for a COUNCIL DIRECTIVE amending Directive 2006/112/EC as regards VAT rules for the digital age
Recitals
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Article 1 Amendments to Directive 2006/112/EC with effect from 1 January 2024
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Article 2 Amendments to Directive 2006/112/EC with effect from 1 January 2025
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Article 3 Amendments to Directive 2006/112/EC with effect from 1 January 2026
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Article 4 Amendments to Directive 2006/112/EC with effect from 1 January 2028
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Article 5 Transposition
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Article 6 Entry into force
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Article 7 Addressees
Done at