European Commission published (8 December 2022) the Proposal for a Council Directive amending amending Directive 2006/112/EC as regards VAT rules for the digital age (COM(2022) 701 final / 2022/0407 (CNS)) to amend the Directive 2006/112/EC - Value Added Tax Directive (VAT).

The condensed text, for affected provisions only, includes all up-to-date:

• amendments of the Directive 2006/112/EC - Value Added Tax Directive (VAT),
• proposed amendments from the COM(2022) 701 final / 2022/0407 (CNS) published on 8 December 2022.