Text · Comparison of two versions

Changes from adopted text to adopted text

TA-9-2023-0423 → TA-10-2025-0144

From: TA-9-2023-0423 Adopted text of 22 Nov 2023
To: TA-10-2025-0144 Adopted text of 8 Jul 2025
Changes: 2 changes to the text
Paragraphs: +7 added · −5 removed · 5 changed

More facts (2)

Title (from): VAT: taxable persons, special scheme and special arrangements for declaration and payment relating to distance sales of imported goods
Title (to): VAT: taxable persons, special scheme and special arrangements for declaration and payment, relating to distance sales of imported goods

Title (from): VAT: taxable persons, special scheme and special arrangements for declaration and payment relating to distance sales of imported goods
Title (to): VAT: taxable persons, special scheme and special arrangements for declaration and payment, relating to distance sales of imported goods

What changed, in short Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026

The versions differ only in wording: one paragraph is added approving the Council draft, and another is rephrased without changing its meaning.1 2

The notes class 1 change as substance, 0 as formal, 1 as wording only.

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Changes that matter, 2

Changes to the text in document order — the ones the change notes describe. Cover page, renumbering and punctuation-only edits are left out (see “Every difference”); changes to citations and references stay in and are marked as formal in the notes.

Change 1

Added1. Approves the Council draft;

Note on change 1 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026

Adds a paragraph approving the Council draft.

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Change 2

Changed3. Asks the Council to consult Parliament again if it intends to ~~substantially~~ amend ~~the text approved~~its bydraft ~~Parliament;~~substantially;

Note on change 2 · wording only Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026

Rephrases the request for re-consultation, changing 'the text approved by Parliament' to 'its draft' and moving 'substantially'.

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Sources & citation

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

Permalink: https://news.eu-parl.st-solutions.dev/texts/TA-9-2023-0423/compare/TA-10-2025-0144
Data source: European Parliament Open Data
Licensed CC BY 4.0.
Retrieved: 25 September 2026

Cite as

European Parliament (2025). “Changes between TA-9-2023-0423 and TA-10-2025-0144”. Text, 8 July 2025. from TA-9-2023-0423, to TA-10-2025-0144. EU Parl Watch Research. https://news.eu-parl.st-solutions.dev/texts/TA-9-2023-0423/compare/TA-10-2025-0144 (retrieved 25 September 2026). Data: European Parliament Open Data, https://data.europarl.europa.eu/ (CC BY 4.0).

BibTeX

@misc{epw-text-2025-07-08,
  author = {{European Parliament}},
  title = {{Changes between TA-9-2023-0423 and TA-10-2025-0144}},
  year = {2025},
  date = {2025-07-08},
  howpublished = {\url{https://news.eu-parl.st-solutions.dev/texts/TA-9-2023-0423/compare/TA-10-2025-0144}},
  url = {https://news.eu-parl.st-solutions.dev/texts/TA-9-2023-0423/compare/TA-10-2025-0144},
  urldate = {2026-09-25},
  publisher = {EU Parl Watch Research},
  note = {Text. from TA-9-2023-0423, to TA-10-2025-0144. Data: European Parliament Open Data (CC BY 4.0)}
}