Dossier · Consultation procedure

Amending Directive 2006/112/EC as regards the electronic value added tax exemption certificate

Reference: 2024/0152(CNS) Consultation procedure · consultation
Where it stands: Completed: published in the Official Journal on 28 February 2025 and now EU law.
Stage: Adopted by the Council
Lead committee: Economic and Monetary Affairs ECON

More facts (5)

Rapporteur: Aurore LALUCQ
Shadow rapporteurs: 5 members
Decisions in plenary: 1
Last vote: 14 Nov 2024 · Passed
Versions: 3 versions

Rapporteur: Aurore LALUCQ
Shadow rapporteurs: 5 members
Decisions in plenary: 1
Last vote: 14 Nov 2024 · Passed
Versions: 3 versions

Cite this page

Legislative Observatory

Link to this page

Where it stands

The steps of this kind of dossier and how far it has come, from the procedure file.

Referred to committee (done) 16 September 2024
Committee work (done) Report adopted 14 October 2024
Tabled for plenary (done) 22 October 2024
Plenary vote (done) Adopted 14 November 2024
Adopted by the Council (done) 28 February 2025

Parliament is consulted: it gives an opinion and can propose amendments, but the Council takes the decision and need not follow them.

People

Committees and members responsible for the dossier, as the procedure file names them. Groups as recorded there.

Lead committee: Economic and Monetary Affairs ECON
Rapporteur: Aurore LALUCQ (S&D)
Shadow rapporteurs: Markus FERBER (EPP), Roberts ZĪLE (ECR), Ľudovít ÓDOR (Renew), Kira Marie PETER-HANSEN (Greens), Jussi SARAMO (The Left)

Decisions in plenary, 1

Every decision Parliament took on this dossier, newest first.

**Effect**: what the decision did. **Final vote**: for–against–abstained, and how it was recorded.
Date	Decision	Kind	Effect	Final vote
14 Nov 2024	Electronic value added tax exemption certificate	New laws	Passed	621 for, 10 against, 11 abstained by roll call

Voting grid

Export

Every roll-call vote on the dossier, in date and voting order, with each group's line at the date of the vote.

Each group's clear line at the date of the vote: a position with at least two thirds of the group's votes (at least 10 members voting), otherwise Divided; “< 10 voted” when fewer took part. Result: outcome, for–against–abstained (method).

Voting grid of 2024/0152(CNS): one row per roll call, one column per group, then the result.
Vote	The Left	Greens	S&D	Renew	EPP	ECR	Patriots	ESN	Result
14 Nov 2024 Final vote	For	For	For	For	For	For	For	For	Adopted621–10–11

14 Nov 2024 Final vote

Adopted 621–10–11

The Left

For
Greens

For
S&D

For
Renew

For
EPP

For
ECR

For
Patriots

For
ESN

For

Add members’ columns

Versions, 3

The text of the dossier, version by version, newest first. Compare shows what changed between two consecutive versions.

Adopted by Parliament14 Nov 2024

Adopted text TA10-0032/2024 TA-10-2024-0032

Compare with tabled for plenary
Tabled for plenary22 Oct 2024

Report A10-0012/2024 A-10-2024-0012

Compare with committee draft
Committee draft1 Oct 2024

Draft report (ECON) ECON-PR-763197

Each version in short Written by AI from the official text — check the source

Adopted text TA10-0032/2024: Parliament approved the Commission proposal for a Council directive amending Directive 2006/112/EC as regards the electronic value added tax exemption certificate.
Report A10-0012/2024: Parliament approves the Commission proposal for a Council directive introducing an electronic value added tax exemption certificate to replace the paper version.
Draft report (ECON): The draft report approves the Commission proposal for a Council directive introducing an electronic value added tax exemption certificate to replace the paper version.

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What changed, 2

Between consecutive versions, newest pair first. The overviews are written by AI from the two texts; the comparison shows every change.

Latest Tabled for plenary → Adopted by Parliament Report A10-0012/2024 → Adopted text TA10-0032/2024

No change of substance: the two versions differ only in presentation — cover page, numbering or the parts a report carries that the adopted text does not.

Compare the two versions
Committee draft → Tabled for plenary Draft report (ECON) → Report A10-0012/2024

No change of substance: the two versions differ only in presentation — cover page, numbering or the parts a report carries that the adopted text does not.

Compare the two versions

Timeline, 6

Every recorded step, newest first, grouped by stage; the latest stage is open.

Outcome 1 step · 28 Feb 2025

28 February 2025

Published in the Official Journal

The act is now EU law.

Plenary stage 2 steps · 22 Oct 2024–14 Nov 2024

14 November 2024

Plenary vote

Sitting of 14 Nov 2024 Adopted text TA10-0032/2024 Report A10-0012/2024
22 October 2024

Report tabled for plenary

This is the text all MEPs vote on. Political groups can still table amendments to it.

Report A10-0012/2024

Committee stage 3 steps · 16 Sept 2024–14 Oct 2024

14 October 2024

Committee vote: report adopted

ECON (Economic and Monetary Affairs) voted on the amendments and adopted the report that goes to plenary.
1 October 2024

Draft report published

The rapporteur’s first text in ECON (Economic and Monetary Affairs). Members can table amendments before the committee votes.

Draft report (ECON)
16 September 2024

Referred to the ECON (Economic and Monetary Affairs) committee

The lead committee prepares Parliament’s report.

Connections

Texts, decisions, people and other dossiers related to this one.

Texts voted on

Text REPORT on the proposal for a Council directive amending Directive 2006/112/EC as regards the electronic value added tax exemption certificate Report A10-0012/2024 14 Nov 2024

Other dossiers of the same rapporteur

Dossier Collection of statistical information by the European Central Bank 2025/0806(CNS) · Consultation procedure 26 Nov 2025 Passed
Dossier Facilitating the financing of investments and reforms to boost European competitiveness and creating a Capital Markets Union (Draghi Report) 2024/2116(INI) · Own-initiative report 10 Sept 2025 Adopted
Dossier Administrative cooperation in the field of taxation 2024/0276(CNS) · Consultation procedure 12 Feb 2025 Passed

Sources & citation

Where the facts on this page come from, and how to cite it.

Permalink: https://news.eu-parl.st-solutions.dev/dossiers/2024-0152
Official source: Procedure file (Legislative Observatory, OEIL)
Data source: EP Open Data API: procedure record
Licensed CC BY 4.0.
Retrieved: 25 September 2026

Cite as

European Parliament (2024). “Amending Directive 2006/112/EC as regards the electronic value added tax exemption certificate”. Dossier, 14 November 2024. procId 2024-0152, reference 2024/0152(CNS). EU Parl Watch Research. https://news.eu-parl.st-solutions.dev/dossiers/2024-0152 (retrieved 25 September 2026). Official source: Procedure file (Legislative Observatory, OEIL), https://oeil.secure.europarl.europa.eu/oeil/en/procedure-file?reference=2024%2F0152(CNS). Data: EP Open Data API: procedure record, https://data.europarl.europa.eu/api/v2/procedures/2024-0152 (CC BY 4.0).

BibTeX

@misc{epw-dossier-2024-0152,
  author = {{European Parliament}},
  title = {{Amending Directive 2006/112/EC as regards the electronic value added tax exemption certificate}},
  year = {2024},
  date = {2024-11-14},
  howpublished = {\url{https://news.eu-parl.st-solutions.dev/dossiers/2024-0152}},
  url = {https://news.eu-parl.st-solutions.dev/dossiers/2024-0152},
  urldate = {2026-09-25},
  publisher = {EU Parl Watch Research},
  note = {Dossier. procId 2024-0152, reference 2024/0152(CNS). Official source: https://oeil.secure.europarl.europa.eu/oeil/en/procedure-file?reference=2024\%2F0152(CNS). Data: EP Open Data API: procedure record (CC BY 4.0)}
}