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Text · Comparison of two versions

Changes from plenary report to adopted text

A-10-2025-0001 → TA-9-2023-0421

From
A-10-2025-0001 Plenary report of 17 Jan 2025
To
TA-9-2023-0421 Adopted text of 22 Nov 2023
Changes
Not comparable
Paragraphs
+165 added · −24 removed · 3 changed
More facts (3)
Dossier
2022/0407(CNS)
Title (from)
on the draft Council directive amending Directive 2006/112/EC as regards VAT rules for the digital age
Title (to)
VAT: rules for the digital age
Cite Link to this page

These two texts have too little in common to be compared paragraph by paragraph (under 15 % of their paragraphs match): they are different documents rather than versions of one — for example a group’s motion and the joint text that was adopted.

Every difference

The full paragraph comparison, packaging included; long runs of unchanged paragraphs are folded. One part of the text per page.

Part 1 of 4: DRAFT EUROPEAN PARLIAMENT LEGISLATIVE RESOLUTION

RemovedDRAFT EUROPEAN PARLIAMENT LEGISLATIVE RESOLUTION

AddedP9_TA(2023)0421

Changedon the draft Council directive amending Directive 2006/112/EC as regards VATVAT: rules for the digital age

Removed(15159/2024 – C100170/2024 – 2022/0407(CNS))

AddedCommittee on Economic and Monetary Affairs

Removed(Special legislative procedure – renewed consultation)

AddedPE746.900

AddedEuropean Parliament legislative resolution of 22 November 2023 on the proposal for a Council directive amending Directive 2006/112/EC as regards VAT rules for the digital age (COM(2022)0701 – C9-0021/2023 – 2022/0407(CNS))

Added(Special legislative procedure – consultation)

The European Parliament,

Removed– having regard to the Council draft (15159/2024),

– having regard to the Commission proposal to the Council (COM(2022)0701),

Removed– having regard to its position of 22 November 2023,

Added– having regard to Article 113 of the Treaty on the Functioning of the European Union, pursuant to which the Council consulted Parliament (C90021/2023),

Removed– having regard to Article 113 of the Treaty on the Functioning of the European Union, pursuant to which the Council consulted Parliament again (C100170/2024),

Added– having regard to Rule 82 of its Rules of Procedure,

Changed– having regard to Rulethe 84report andof 86the ofCommittee itson RulesEconomic ofand Procedure,Monetary Affairs (A9-0327/2023),

Change 1

Removed– having regard to the report of the Committee on Economic and Monetary Affairs (A10-0001/2025),

Added1. Approves the Commission proposal as amended;

Removed1. Approves the Council draft;

Added2. Calls on the Commission to alter its proposal accordingly, in accordance with Article 293(2) of the Treaty on the Functioning of the European Union;

3. Calls on the Council to notify Parliament if it intends to depart from the text approved by Parliament;

Change 2

Changed3.4. Asks the Council to consult Parliament again if it intends to substantially amend itsthe draftCommission substantially;proposal;

5. Instructs its President to forward its position to the Council, the Commission and the national parliaments.

Sources & citation

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

Permalink
https://news.eu-parl.st-solutions.dev/texts/A-10-2025-0001/compare/TA-9-2023-0421?all=1
Data source
Licensed CC BY 4.0.
Retrieved
27 September 2026

Cite as

European Parliament (2023). “Changes between A-10-2025-0001 and TA-9-2023-0421”. Text, 22 November 2023. from A-10-2025-0001, to TA-9-2023-0421, reference 2022/0407(CNS). EU Parl Watch Research. https://news.eu-parl.st-solutions.dev/texts/A-10-2025-0001/compare/TA-9-2023-0421?all=1 (retrieved 27 September 2026). Data: European Parliament Open Data, https://data.europarl.europa.eu/ (CC BY 4.0).
BibTeX 
@misc{epw-text-2023-11-22,
  author = {{European Parliament}},
  title = {{Changes between A-10-2025-0001 and TA-9-2023-0421}},
  year = {2023},
  date = {2023-11-22},
  howpublished = {\url{https://news.eu-parl.st-solutions.dev/texts/A-10-2025-0001/compare/TA-9-2023-0421?all=1}},
  url = {https://news.eu-parl.st-solutions.dev/texts/A-10-2025-0001/compare/TA-9-2023-0421?all=1},
  urldate = {2026-09-27},
  publisher = {EU Parl Watch Research},
  note = {Text. from A-10-2025-0001, to TA-9-2023-0421, reference 2022/0407(CNS). Data: European Parliament Open Data (CC BY 4.0)}
}