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.
Provisions amended
- Article 14 [Links to Directive art. 14 | Proposal art. 2]
- Article 14a [Links to Directive art. 14a | Proposal art. 2]
- Article 17a [Links to Directive art. 17a | Proposal art. 1]
- Article 42 [Links to Directive art. 42 | Proposal art. 4]
- Article 59c [Links to Directive art. 59c | Proposal art. 1]
- Article 135 [Links to Directive art. 135 | Proposal art. 2]
- Article 138 [Links to Directive art. 138 | Proposal art. 4]
- Article 143 [Links to Directiv