Text · Adopted text
VAT: taxable persons, special scheme and special arrangements for declaration and payment relating to distance sales of imported goods
Document TA-9-2023-0423 · P9_TA(2023)0423 · PE753.575
- Kind
- Adopted text TA-9-2023-0423
- Date
- 22 November 2023
- Dossier
- 2023/0158(CNS)
More facts (2)
- Formats
- Official page PDF Word
- Subject matter
- RAPL, FISC, TVA
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 amending VAT rules for taxable persons facilitating distance sales of imported goods and the special scheme for distance sales from third territories.
Key points
- Approves the Commission proposal without amendment.
- Calls on the Council to notify Parliament if it intends to depart from the approved text.
- Asks the Council to consult Parliament again if it intends to substantially amend the approved text.
Who is affected
- Taxable persons facilitating distance sales of imported goods and those using the special scheme for distance sales from third territories.
Legal basis. Article 113 of the Treaty on the Functioning of the European Union
Text
The text as parsed from the official Word file. Every paragraph has a link (¶) and can be saved to a project as a passage.
European 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))
–having regard to Article 113 of the Treaty on the Functioning of the European Union, pursuant to which the Council consulted Parliament (C90174/2023),
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;
Connections
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Sources & citation
Where the facts on this page come from, and how to cite it.
- Official source
- Data source
- Licensed CC BY 4.0.
- Retrieved
- 25 September 2026
Cite as
European Parliament (2023). “VAT: taxable persons, special scheme and special arrangements for declaration and payment relating to distance sales of imported goods”. Text, 22 November 2023. docId TA-9-2023-0423, reference TA9-0423/2023. EU Parl Watch Research. https://news.eu-parl.st-solutions.dev/texts/TA-9-2023-0423 (retrieved 25 September 2026). Official source: The text on the European Parliament’s website, https://www.europarl.europa.eu/doceo/document/TA-9-2023-0423_EN.html. Data: EP Open Data API: document record, https://data.europarl.europa.eu/api/v2/documents/TA-9-2023-0423 (CC BY 4.0).
BibTeX
@misc{epw-text-ta-9-2023-0423,
author = {{European Parliament}},
title = {{VAT: taxable persons, special scheme and special arrangements for declaration and payment relating to distance sales of imported goods}},
year = {2023},
date = {2023-11-22},
howpublished = {\url{https://news.eu-parl.st-solutions.dev/texts/TA-9-2023-0423}},
url = {https://news.eu-parl.st-solutions.dev/texts/TA-9-2023-0423},
urldate = {2026-09-25},
publisher = {EU Parl Watch Research},
note = {Text. docId TA-9-2023-0423, reference TA9-0423/2023. Official source: https://www.europarl.europa.eu/doceo/document/TA-9-2023-0423\_EN.html. Data: EP Open Data API: document record (CC BY 4.0)}
}