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Changes from plenary report to adopted text

A-10-2025-0119 → TA-9-2023-0423

From
A-10-2025-0119 Plenary report of 27 Jun 2025
To
TA-9-2023-0423 Adopted text of 22 Nov 2023
Changes
Not comparable
Paragraphs
+8 added · −25 removed · 3 changed
More facts (3)
Dossier
2023/0158(CNS)
Title (from)
on the draft 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
Title (to)
VAT: taxable persons, special scheme and special arrangements for declaration and payment relating to distance sales of imported goods
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 2: DRAFT EUROPEAN PARLIAMENT LEGISLATIVE RESOLUTION

RemovedDRAFT EUROPEAN PARLIAMENT LEGISLATIVE RESOLUTION

AddedP9_TA(2023)0423

Changedon the draft Council directive amending Directive 2006/112/EC as regards VAT rules relating toVAT: taxable persons who facilitate distance sales of imported goods and the application of thepersons, special scheme for distance sales of goods imported from third territories or third countries and special arrangements for declaration and payment relating to distance sales of importimported VATgoods

Removed(08710/2025 – C100084/2025 – 2023/0158(CNS))

AddedCommittee on Economic and Monetary Affairs

Removed(Special legislative procedure – renewed consultation)

AddedPE753.575

AddedEuropean Parliament legislative resolution of 22 November 2023 on 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)0262 – C9-0174/2023 – 2023/0158(CNS))

Added(Special legislative procedure – consultation)

The European Parliament,

Removed– having regard to the Council draft (08710/2025),

– having regard to the Commission proposal to the Council (COM(2023)0262),

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 (C90174/2023),

Removed– having regard to Article 113 of the Treaty on the Functioning of the European Union , pursuant to which the Council consulted Parliament again (C100084/2025),

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

Changed– having regard to Rulethe 84report andof Rulethe 86Committee ofon itsEconomic Rulesand ofMonetary Procedure,Affairs (A9-0320/2023),

Change 1

Removed– having regard to the report of the Committee on Economic and Monetary Affairs (A10-0119/2025),

Added1. Approves the Commission proposal;

Removed1. Approves the Council draft;

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

Change 2

Changed3. Asks the Council to consult Parliament again if it intends to substantially amend itsthe drafttext substantially;approved by Parliament;

4. 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-10-2025-0119/compare/TA-9-2023-0423?all=1
Data source
Licensed CC BY 4.0.
Retrieved
27 September 2026

Cite as

European Parliament (2023). “Changes between A-10-2025-0119 and TA-9-2023-0423”. Text, 22 November 2023. from A-10-2025-0119, to TA-9-2023-0423, reference 2023/0158(CNS). EU Parl Watch Research. https://news.eu-parl.st-solutions.dev/texts/A-10-2025-0119/compare/TA-9-2023-0423?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-10-2025-0119 and TA-9-2023-0423}},
  year = {2023},
  date = {2023-11-22},
  howpublished = {\url{https://news.eu-parl.st-solutions.dev/texts/A-10-2025-0119/compare/TA-9-2023-0423?all=1}},
  url = {https://news.eu-parl.st-solutions.dev/texts/A-10-2025-0119/compare/TA-9-2023-0423?all=1},
  urldate = {2026-09-27},
  publisher = {EU Parl Watch Research},
  note = {Text. from A-10-2025-0119, to TA-9-2023-0423, reference 2023/0158(CNS). Data: European Parliament Open Data (CC BY 4.0)}
}