European Commission published (17 May 2023) the 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)) 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(2023) 262 final / 2023/0158 (CNS) published on 17 May 2023.