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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 5 November 2024 with Outcome of Proceedings - General approach)Explanatory Memorandum1. Context of the proposal2. Legal Basis, Subsidiary and Proportionality3. Results of Ex Post Evaluations, Stakeholder Consultations and Impact Assessments4. Budgetary Implications5. Other ElementsProposal for a COUNCIL DIRECTIVE amending Directive 2006/112/EC as regards VAT rules for the digital ageRecitalsArticle 1 Amendments to Directive 2006/112/EC with effect from 1 January 2024Article 2 Amendments to Directive 2006/112/EC with effect from 1 January 2025Article 3 Amendments to Directive 2006/112/EC with effect from 1 January 2026Article 4 Amendments to Directive 2006/112/EC with effect from 1 January 2028Article 5 TranspositionArticle 6 Entry into forceArticle 7 AddresseesDone at
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Explanatory Memorandum

1. Context of the proposal
2. Legal Basis, Subsidiary and Proportionality
3. Results of Ex Post Evaluations, Stakeholder Consultations and Impact Assessments
4. Budgetary Implications
5. Other Elements
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