icon-grid
Better Regulation logo
Table of Contents

Table of Contents

Expand all headings Collapse all headings Expand side bar Collapse side bar
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
Document Overview
Tools
Set a date to view the document
Text comparison options
Full text - Date 1 vs Date 2
Amendments requiring commencement - Current text vs Text requiring commencement
Draft proposed changes - Current text vs Text proposed by drafting documents
Coming soon: Any documents - Any document vs Another document at any date
Print / Export options
Current page
Whole document
Selected pages
Consolidated PDF of the entire document as of 25th December 2024
Export
Export line by line
Export provision to provision
Report template
Create report template
Alert me to changes
Manage alerts
Bookmarks
This page
This document
Manage bookmarks
Search within this document
View previous searches
Share
Get page link
Share via email application
PreviousNext

Proposal for a COUNCIL DIRECTIVE amending Directive 2006/112/EC as regards VAT rules for the digital age

Recitals
Article 1 Amendments to Directive 2006/112/EC with effect from 1 January 2024
Article 2 Amendments to Directive 2006/112/EC with effect from 1 January 2025
Article 3 Amendments to Directive 2006/112/EC with effect from 1 January 2026
Article 4 Amendments to Directive 2006/112/EC with effect from 1 January 2028
Article 5 Transposition
Article 6 Entry into force
Article 7 Addressees
Done at
PreviousNext