2022/0409(CNS)
Value added tax (VAT): administrative cooperation arrangements needed for the digital age
Basic information
2022/0409(CNS)
CNS - Consultation procedure
Regulation
Amending Regulation 2010/904 2009/0118(CNS)
Subject
2.70.02 Indirect taxation, VAT, excise duties
2.80 Cooperation between administrations
3.30.06 Information and communication technologies, digital technologies
Status
Procedure completed
Key players
-
European Parliament
Committee responsible Rapporteur Appointed CHASTEL Olivier (Renew)
25/01/2023
-
Council of the European Union
Council configuration Meetings Date Economic and Financial Affairs ECOFIN 4084 11/03/2025 -
European Commission
Commission DG Commissioner Taxation and Customs Union GENTILONI Paolo
Key events
| Date | Event | Reference | Summary |
|---|---|---|---|
| 08/12/2022 | Legislative proposal published | COM(2022)0703 | |
| 16/02/2023 | Committee referral announced in Parliament | ||
| 24/10/2023 | Vote in committee | ||
| 31/10/2023 | Committee report tabled for plenary, 1st reading/single reading | A9-0324/2023 | |
| 22/11/2023 | Decision by Parliament | T9-0422/2023 | |
| 22/11/2023 | Results of vote in Parliament | ||
| 11/03/2025 | Act adopted by Council after consultation of Parliament | ||
| 25/03/2025 | Final act published in Official Journal |
Technical information
| Procedure reference | 2022/0409(CNS) |
|---|---|
| Procedure type | CNS - Consultation procedure |
| Procedure subtype | Legislation |
| Legislative instrument | Regulation |
| Amendments and repeals | Amending Regulation 2010/904 2009/0118(CNS) |
| Legal basis | Treaty on the Functioning of the EU TFEU 113 |
| Other legal basis | Rules of Procedure EP 165 |
| Stage reached in procedure | Procedure completed |
| Committee dossier |
ECON/9/10891
|
Documentation gateway
-
Document type Committee Reference Date Summary Committee draft report PE746.901 05/05/2023 Amendments tabled in committee PE749.002 19/06/2023 Committee report tabled for plenary, 1st reading/single reading A9-0324/2023 31/10/2023 Text adopted by Parliament, 1st reading/single reading T9-0422/2023 22/11/2023 -
Document type Reference Date Summary Legislative proposal COM(2022)0703 08/12/2022 Document attached to the procedure SWD(2022)0393 08/12/2022 Document attached to the procedure SWD(2022)0394 08/12/2022 -
Document type Parliament/Chamber Reference Date Summary Contribution ES_PARLIAMENT COM(2022)0703 23/03/2023 Contribution DE_BUNDESRAT COM(2022)0703 22/05/2023 -
Institution/body Document type Reference Date Summary EDPS Document attached to the procedure N9-0023/2023 OJ C 113 28.03.2023, p. 0026 03/03/2023 EESC Economic and Social Committee: opinion, report CES6315/2022 27/04/2023
Transparency
Meetings with interest representatives published in line with the Rules of Procedure
-
Name Role Committee Date Interest representatives LALUCQ Aurore Shadow rapporteur ECON 21/04/2023 Représentation permanente de la France auprès de l'Union européenne