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  1. Proposal for a Council directive amending Directive 2006/112/EC as regards VAT rules relating to taxable persons who facilitate distance sales of imported goods and the application of the special scheme for distance sales of goods imported from third territories or third countries and special arrangements for declaration and payment of import VAT (COM(2023) 262 final / 2023/0158 (CNS)) (updated 5 March 2024 with Opinion C/2024/1579)
  2. Proposal for a COUNCIL DIRECTIVE amending Directive 2006/112/EC as regards VAT rules relating to taxable persons who facilitate distance sales of imported goods and the application of the special scheme for distance sales of goods imported from third territories or third countries and special arrangements for declaration and payment of import VAT
  3. Recitals
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Version date: 17 May 2023 - onwards
    Version 1 of 1    

Recitals

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty on the Functioning of the European Union, and in particular Article 113 thereof,

Having regard to the proposal from the European Commission,

After transmission of the draft legislative act to the national parliaments, Having regard to the opinion of the European Parliament [OJ C,, p..],

Having regard to the opinion of the European Economic and Social Committee [OJ C,, p..],

Acting in accordance with a special legislative procedure,

Whereas:

(1) Article 14a(1) of Council Directive 2006/112/EC [Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347, 11.12.2006, p. 1).] provides for the 'deemed supplier regime'. Pursuant to that Article, where a taxable person facilitates, through the use of an electronic interface, distance sales of imported goods from third territories or third countries, that taxable person is to be the deemed supplier of those goods.

(2) The application of the

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