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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
Cite Link to this page
AI: 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.12

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

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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 1: Paragraphs 1–22

RemovedP9_TA(2023)0423

AddedP10_TA(2025)0144

ChangedVAT: taxable persons, special scheme and special arrangements for declaration and paymentpayment, relating to distance sales of imported goods

Committee on Economic and Monetary Affairs

RemovedPE753.575

AddedPE774.445

ChangedEuropean Parliament legislative resolution of 228 NovemberJuly 20232025 on the proposal for adraft 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(08710/2025 – C9-0174/2023C10-0084/2025 – 2023/0158(CNS))

Changed(Special legislative procedure – renewed consultation)

The European Parliament,

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

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

Removed– having regard to Article 113 of the Treaty on the Functioning of the European Union, pursuant to which the Council consulted Parliament (C90174/2023),

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

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

Added– 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),

Changed– having regard to the reportRule of84 theand CommitteeRule on86 Economicof andits MonetaryRules Affairsof (A9-0320/2023),Procedure,

Change 1

Removed1. Approves the Commission proposal;

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

Added1. 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 the text approvedits bydraft Parliament;substantially;

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/TA-9-2023-0423/compare/TA-10-2025-0144?all=1
Data source
Licensed CC BY 4.0.
Retrieved
26 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?all=1 (retrieved 26 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?all=1}},
  url = {https://news.eu-parl.st-solutions.dev/texts/TA-9-2023-0423/compare/TA-10-2025-0144?all=1},
  urldate = {2026-09-26},
  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)}
}