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Electronic value added tax exemption certificate

Document TA-10-2024-0032 · P10_TA(2024)0032 · PE763.197

Kind
Adopted text TA-10-2024-0032
Date
14 November 2024
Dossier
2024/0152(CNS)
More facts (3)
Voted
  • 14 Nov 2024 (adopted text) Passed 621 for, 10 against, 11 abstained
Formats
Official page PDF Word
Subject matter
FISC, RAPL, TVA
More
Cite this page Official page (opens the official site)
Link to this page

In short

A summary of the text written by AI; ¶ opens the paragraph it rests on.

AI: In short Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026

Parliament approved the Commission proposal for a Council directive amending Directive 2006/112/EC as regards the electronic value added tax exemption certificate.

Key points

  1. Parliament approves the Commission proposal without amendment.
  2. Calls on the Council to notify Parliament if it intends to depart from the approved text.
  3. Asks the Council to consult Parliament again if it intends to substantially amend the approved text.

Legal basis. Article 113 of the Treaty on the Functioning of the European Union

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Text

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Committee on Economic and Monetary Affairs

European Parliament legislative resolution of 14 November 2024 on the proposal for a Council directive amending Directive 2006/112/EC as regards the electronic value added tax exemption certificate (COM(2024)0278 – C10-0083/2024 – 2024/0152(CNS))

(Special legislative procedure – consultation)

The European Parliament,

–having regard to the Commission proposal to the Council (COM(2024)0278),

–having regard to Article 113 of the Treaty on the Functioning of the European Union, pursuant to which the Council consulted Parliament (C100083/2024),

–having regard to Rule 84 of its Rules of Procedure,

–having regard to the report of the Committee on Economic and Monetary Affairs (A10-0012/2024),

1.Approves the Commission proposal;

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

3.Asks the Council to consult Parliament again if it intends to substantially amend the text approved by Parliament;

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

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Sources & citation

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Permalink
https://news.eu-parl.st-solutions.dev/texts/TA-10-2024-0032
Official source
Data source
Licensed CC BY 4.0.
Retrieved
25 September 2026

Cite as

European Parliament (2024). “Electronic value added tax exemption certificate”. Text, 14 November 2024. docId TA-10-2024-0032, reference TA10-0032/2024. EU Parl Watch Research. https://news.eu-parl.st-solutions.dev/texts/TA-10-2024-0032 (retrieved 25 September 2026). Official source: The text on the European Parliament’s website, https://www.europarl.europa.eu/doceo/document/TA-10-2024-0032_EN.html. Data: EP Open Data API: document record, https://data.europarl.europa.eu/api/v2/documents/TA-10-2024-0032 (CC BY 4.0).
BibTeX 
@misc{epw-text-ta-10-2024-0032,
  author = {{European Parliament}},
  title = {{Electronic value added tax exemption certificate}},
  year = {2024},
  date = {2024-11-14},
  howpublished = {\url{https://news.eu-parl.st-solutions.dev/texts/TA-10-2024-0032}},
  url = {https://news.eu-parl.st-solutions.dev/texts/TA-10-2024-0032},
  urldate = {2026-09-25},
  publisher = {EU Parl Watch Research},
  note = {Text. docId TA-10-2024-0032, reference TA10-0032/2024. Official source: https://www.europarl.europa.eu/doceo/document/TA-10-2024-0032\_EN.html. Data: EP Open Data API: document record (CC BY 4.0)}
}