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

votedEuropean Union· European Parliament· EN

Introduced

11 September 2023

Last action

8 July 2025 · Plenary vote

Status

PLENARY_VOTE

Official titles

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23 official languages

Bulgarian
Изменение на Директива 2006/112/ЕО по отношение на правилата за ДДС във връзка с данъчно задължените лица, които улесняват дистанционните продажби на внасяни стоки, и прилагането на специалния режим за дистанционни продажби на стоки, внасяни от трети територии или трети държави, и на специалния режим за деклариране и плащане на ДДС при внос
Czech
Změna směrnice 2006/112/ES, pokud jde o pravidla DPH týkající se osob povinných k dani, které usnadňují prodej dováženého zboží na dálku, a uplatňování zvláštního režimu pro prodej zboží dováženého ze třetích území nebo třetích zemí na dálku a zvláštního režimu pro přiznávání a placení DPH při dovozu zboží
Danish
Ændring af direktiv 2006/112/EF for så vidt angår momsreglerne for afgiftspligtige personer, der formidler fjernslag af indførte varer, samt anvendelsen af særordningen for fjernsalg af varer, der indføres fra tredjelandsområder eller tredjelande, og særordningen for angivelse og betaling af importmoms
German
Änderung der Richtlinie 2006/112/EG in Bezug auf Mehrwertsteuervorschriften betreffend Steuerpflichtige, die Fernverkäufe eingeführter Gegenstände unterstützen, die Anwendung der Sonderregelung für Fernverkäufe von aus Drittgebieten oder Drittländern eingeführten Gegenständen und die Sonderregelungen für die Erklärung und Entrichtung der Mehrwertsteuer bei der Einfuhr
Greek
Τροποποίηση της οδηγίας 2006/112/ΕΚ όσον αφορά τους κανόνες ΦΠΑ που σχετίζονται με υποκείμενα στο φόρο πρόσωπα που διευκολύνουν εξ αποστάσεως πωλήσεις εισαγόμενων αγαθών και με την εφαρμογή του ειδικού καθεστώτος για τις εξ αποστάσεως πωλήσεις αγαθών που εισάγονται από τρίτα εδάφη ή τρίτες χώρες και τις ειδικές ρυθμίσεις για τη δήλωση και την καταβολή ΦΠΑ κατά την εισαγωγή
Spanish
Modificación de la Directiva 2006/112/CE en lo que respecta a las normas del IVA relativas a los sujetos pasivos que facilitan las ventas a distancia de bienes importados y a la aplicación del régimen especial para las ventas a distancia de bienes importados de terceros territorios o terceros países y los regímenes especiales de declaración y liquidación del IVA sobre las importaciones
Estonian
Direktiivi 2006/112/EÜ muutmine käibemaksueeskirjade osas, mis on seotud maksukohustuslastega, kes võimaldavad imporditud kaupade kaugmüüki, erikorra kohaldamisega kolmandatelt territooriumidelt või kolmandatest riikidest imporditud kaupade kaugmüügi suhtes ning impordikäibemaksu deklareerimise ja tasumise erikorraga
Finnish
Direktiivin 2006/112/EY muuttaminen maahantuotujen tavaroiden etämyynnin mahdollistavia verovelvollisia koskevien arvonlisäverosääntöjen sekä kolmansilta alueilta tai kolmansista maista tuotujen tavaroiden etämyyntiä koskevan erityisjärjestelmän ja tuonnin arvonlisäveron ilmoittamista ja maksamista koskevien erityisjärjestelyjen soveltamisen osalta
French
Modification de la directive 2006/112/CE en ce qui concerne les règles de TVA applicables aux assujettis qui facilitent les ventes à distance de marchandises importées et l'application du régime particulier applicable aux ventes à distance de marchandises importées depuis des territoires tiers ou des pays tiers et le régime particulier pour la déclaration et le paiement de la TVA à l’importation
Irish
Treoir 2006/112/CE a leasú a mhéid a bhaineann le rialacha CBL a bhaineann le daoine inchánach a éascaíonn ciandíolacháin earraí allmhairithe agus cur i bhfeidhm na scéime speisialta le haghaidh ciandíolacháin earraí a allmhairítear ó thríú críocha nó ó thríú tíortha agus socruithe speisialta maidir le dearbhú agus íocaíocht CBL ar allmhairí
Croatian
Izmjena direktive 2006/112/EZ u pogledu pravila o PDV-u koja se odnose na porezne obveznike koji omogućuju prodaju na daljinu uvezene robe i u pogledu primjene posebne odredbe za prodaju na daljinu robe uvezene iz trećih područja ili trećih zemalja i posebnih postupaka za prijavu i plaćanje PDV-a pri uvozu
Hungarian
A 2006/112/EK irányelvnek az importált termékek távértékesítését elősegítő adóalanyokra vonatkozó héaszabályok, a harmadik területekről vagy harmadik országokból importált termékek távértékesítésére vonatkozó különös szabályozás, valamint a behozatali héa bevallására és megfizetésére vonatkozó különös szabályozás alkalmazása tekintetében történő módosítása
Italian
Modifica della direttiva 2006/112/CE per quanto riguarda le norme IVA relative ai soggetti passivi che facilitano le vendite a distanza di beni importati e l'applicazione del regime speciale per le vendite a distanza di beni importati da territori terzi o paesi terzi e del regime speciale per la dichiarazione e il pagamento dell'IVA all'importazione
Lithuanian
Direktyvos 2006/112/EB nuostatų dėl PVM taisyklių, susijusių su apmokestinamaisiais asmenimis, sudarančiais sąlygas nuotolinei prekybai importuojamomis prekėmis, dėl specialios schemos, skirtos nuotolinei prekybai prekėmis, kurios importuojamos iš trečiųjų teritorijų ar trečiųjų šalių, taikymo ir dėl specialių importo PVM deklaravimo ir mokėjimo procedūrų, dalinis keitimas
Latvian
Direktīvas 2006/112/EK grozīšana attiecībā uz PVN noteikumiem nodokļu maksātājiem, kuri veicina importētu preču tālpārdošanu, un attiecībā uz īpašas shēmas piemērošanu no trešām teritorijām vai trešām valstīm importētu preču tālpārdošanai un īpašu režīmu importa PVN deklarēšanai un samaksai
Maltese
Emenda tad-Direttiva 2006/112/KE fir-rigward tar-regoli tal-VAT relatati ma' persuni taxxabbli li jiffaċilitaw il-bejgħ mill-bogħod ta' merkanzija importata u l-applikazzjoni tal-iskema speċjali għall-bejgħ mill-bogħod ta' merkanzija importata minn territorji terzi jew minn pajjiżi terzi u arranġamenti speċjali għad-dikjarazzjoni u l-ħlas tal-VAT fuq l-importazzjoni
Dutch
Wijziging van Richtlijn 2006/112/EG wat betreft de btw-regels voor belastingplichtigen die afstandsverkopen van ingevoerde goederen faciliteren en de toepassing van de bijzondere regeling voor afstandsverkopen van uit derdelandsgebieden of derde landen ingevoerde goederen en van de bijzondere regeling voor de aangifte en de betaling van btw bij invoer
Polish
Zmiana dyrektywy 2006/112/WE w odniesieniu do przepisów dotyczących VAT odnoszących się do podatników ułatwiających sprzedaż na odległość towarów importowanych oraz stosowania procedury szczególnej dla sprzedaży na odległość towarów importowanych z terytoriów trzecich lub państw trzecich, a także w odniesieniu do uregulowań szczególnych dotyczących deklarowania i zapłaty VAT z tytułu importu
Portuguese
Alteração da Diretiva 2006/112/CE no que diz respeito às disposições em matéria de IVA aplicáveis aos sujeitos passivos que facilitam as vendas à distância de bens importados e à aplicação do regime especial de vendas à distância de bens importados de territórios terceiros ou de países terceiros e dos regimes especiais de declaração e pagamento do IVA na importação
Romanian
Modificarea Directivei 2006/112/CE în ceea ce privește normele în materie de TVA referitoare la persoanele impozabile care facilitează vânzările la distanță de bunuri importate și aplicarea regimului special pentru vânzările la distanță de bunuri importate din teritorii terțe sau țări terțe și a regimurilor speciale pentru declararea și plata TVA la import
Slovak
Zmena smernice 2006/112/ES, pokiaľ ide o pravidlá v oblasti DPH týkajúce sa zdaniteľných osôb, ktoré uľahčujú predaj dovážaného tovaru na diaľku, a o uplatňovanie osobitnej úpravy pre predaj tovaru na diaľku dovážaného z tretích území alebo tretích krajín a osobitných úprav pre priznávanie a platbu DPH pri dovoze
Slovenian
Sprememba Direktive 2006/112/ES glede pravil o DDV, ki se nanašajo na davčne zavezance, ki omogočajo prodajo na daljavo uvoženega blaga, ter glede uporabe posebne ureditve za prodajo na daljavo s tretjih ozemelj ali iz tretjih držav uvoženega blaga in posebne ureditve za prijavo in plačilo uvoznega DDV
Swedish
Ändring av direktiv 2006/112/EG vad gäller mervärdesskatteregler för beskattningsbara personer som möjliggör distansförsäljning av importerade varor och tillämpningen av den särskilda ordningen för distansförsäljning av varor importerade från ett tredjeterritorium eller ett tredjeland och särskilda ordningar för deklaration och betalning av mervärdesskatt vid import

Records

Official bill 2023/0158(CNS) from European Union at European Parliament. Dated 11 September 2023. Status: PLENARY_VOTE.

Timeline

11 September 2023
referral
Source: REFERRAL
11 September 2023
Introduced
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
Source: CNS
5 October 2023
committee tabling report
Source: COMMITTEE_TABLING_REPORT
24 October 2023
committee adopting report
Source: COMMITTEE_ADOPTING_REPORT
31 October 2023
tabling plenary
Source: TABLING_PLENARY
22 November 2023
Vote results
Source: PLENARY_VOTE_RESULTS
22 November 2023
Plenary vote
Source: PLENARY_VOTE
22 November 2023
plenary decision
Source: PLENARY_DECISION
13 June 2025
committee tabling report
Source: COMMITTEE_TABLING_REPORT
16 June 2025
referral
Source: REFERRAL
24 June 2025
committee adopting report
Source: COMMITTEE_ADOPTING_REPORT
27 June 2025
tabling plenary
Source: TABLING_PLENARY
8 July 2025
plenary decision
Source: PLENARY_DECISION
8 July 2025
Plenary vote
Source: PLENARY_VOTE
8 July 2025
Vote results
Source: PLENARY_VOTE_RESULTS
8 July 2025
Plenary vote
Source: PLENARY_VOTE

Votes

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Documents

336 official files

RAPPORT dwar l-abbozz ta’ direttiva tal-Kunsill li temenda d-Direttiva 2006/112/KE fir-rigward tar-regoli tal-VAT relatati ma’ persuni taxxabbli li jiffaċilitaw il-bejgħ mill-bogħod ta’ merkanzija importata u l-applikazzjoni tal-iskema speċjali għall-bejgħ mill-bogħod ta’ merkanzija importata minn territorji terzi jew minn pajjiżi terzi u arranġamenti speċjali għad-dikjarazzjoni u l-ħlas tal-VAT fuq l-importazzjoni

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RAPPORT dwar l-abbozz ta’ direttiva tal-Kunsill li temenda d-Direttiva 2006/112/KE fir-rigward tar-regoli tal-VAT relatati ma’ persuni taxxabbli li jiffaċilitaw il-bejgħ mill-bogħod ta’ merkanzija importata u l-applikazzjoni tal-iskema speċjali għall-bejgħ mill-bogħod ta’ merkanzija importata minn territorji terzi jew minn pajjiżi terzi u arranġamenti speċjali għad-dikjarazzjoni u l-ħlas tal-VAT fuq l-importazzjoni
REPORT_PLENARY · MT · 3 July 2025
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RAPPORT dwar l-abbozz ta’ direttiva tal-Kunsill li temenda d-Direttiva 2006/112/KE fir-rigward tar-regoli tal-VAT relatati ma’ persuni taxxabbli li jiffaċilitaw il-bejgħ mill-bogħod ta’ merkanzija importata u l-applikazzjoni tal-iskema speċjali għall-bejgħ mill-bogħod ta’ merkanzija importata minn territorji terzi jew minn pajjiżi terzi u arranġamenti speċjali għad-dikjarazzjoni u l-ħlas tal-VAT fuq l-importazzjoni
REPORT_PLENARY · MT · 3 July 2025
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RELAZIONE sul progetto di direttiva del Consiglio che modifica la direttiva 2006/112/CE per quanto riguarda le norme IVA relative ai soggetti passivi che facilitano le vendite a distanza di beni importati e l'applicazione del regime speciale per le vendite a distanza di beni importati da territori terzi o paesi terzi e del regime speciale per la dichiarazione e il pagamento dell'IVA all'importazione
REPORT_PLENARY · IT · 3 July 2025
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RELAZIONE sul progetto di direttiva del Consiglio che modifica la direttiva 2006/112/CE per quanto riguarda le norme IVA relative ai soggetti passivi che facilitano le vendite a distanza di beni importati e l'applicazione del regime speciale per le vendite a distanza di beni importati da territori terzi o paesi terzi e del regime speciale per la dichiarazione e il pagamento dell'IVA all'importazione
REPORT_PLENARY · IT · 3 July 2025
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BETÆNKNING om udkast til Rådets direktiv om ændring af direktiv 2006/112/EF for så vidt angår momsreglerne for afgiftspligtige personer, der formidler fjernsalg af indførte varer, samt anvendelsen af særordningen for fjernsalg af varer, der indføres fra tredjelandsområder eller tredjelande, og særordningen for angivelse og betaling af importmoms
REPORT_PLENARY · DA · 2 July 2025
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BETÆNKNING om udkast til Rådets direktiv om ændring af direktiv 2006/112/EF for så vidt angår momsreglerne for afgiftspligtige personer, der formidler fjernsalg af indførte varer, samt anvendelsen af særordningen for fjernsalg af varer, der indføres fra tredjelandsområder eller tredjelande, og særordningen for angivelse og betaling af importmoms
REPORT_PLENARY · DA · 2 July 2025
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RAPORT nõukogu direktiivi eelnõu kohta, millega muudetakse direktiivi 2006/112/EÜ käibemaksunormide osas, mis on seotud maksukohustuslastega, kes teevad võimalikuks imporditud kaupade kaugmüügi, ning kolmandatelt territooriumidelt või kolmandatest riikidest imporditud kaupade kaugmüügi erikorra ja impordikäibemaksu deklareerimise ja tasumise erikorra kohaldamisega
REPORT_PLENARY · ET · 2 July 2025
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RAPORT nõukogu direktiivi eelnõu kohta, millega muudetakse direktiivi 2006/112/EÜ käibemaksunormide osas, mis on seotud maksukohustuslastega, kes teevad võimalikuks imporditud kaupade kaugmüügi, ning kolmandatelt territooriumidelt või kolmandatest riikidest imporditud kaupade kaugmüügi erikorra ja impordikäibemaksu deklareerimise ja tasumise erikorra kohaldamisega
REPORT_PLENARY · ET · 2 July 2025
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PRANEŠIMAS dėl Tarybos direktyvos, kuria iš dalies keičiamos Direktyvos 2006/112/EB nuostatos dėl PVM taisyklių, susijusių su apmokestinamaisiais asmenimis, sudarančiais sąlygas nuotolinei prekybai importuojamomis prekėmis, dėl specialios schemos, skirtos nuotolinei prekybai prekėmis, kurios importuojamos iš trečiųjų teritorijų ar trečiųjų šalių, taikymo ir dėl specialių importo PVM deklaravimo ir mokėjimo procedūrų, projekto
REPORT_PLENARY · LT · 2 July 2025
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PRANEŠIMAS dėl Tarybos direktyvos, kuria iš dalies keičiamos Direktyvos 2006/112/EB nuostatos dėl PVM taisyklių, susijusių su apmokestinamaisiais asmenimis, sudarančiais sąlygas nuotolinei prekybai importuojamomis prekėmis, dėl specialios schemos, skirtos nuotolinei prekybai prekėmis, kurios importuojamos iš trečiųjų teritorijų ar trečiųjų šalių, taikymo ir dėl specialių importo PVM deklaravimo ir mokėjimo procedūrų, projekto
REPORT_PLENARY · LT · 2 July 2025
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TUARASCÁIL ar an dréacht-treoir ón gComhairle lena leasaítear Treoir 2006/112/CE a mhéid a bhaineann le rialacha CBL a bhaineann le daoine inchánach a éascaíonn ciandíolacháin earraí allmhairithe agus cur i bhfeidhm na scéime speisialta le haghaidh ciandíolacháin earraí a allmhairítear ó thríú críocha nó ó thríú tíortha agus socruithe speisialta maidir le CBL ar allmhairí a dhearbhú agus a íoc
REPORT_PLENARY · GA · 1 July 2025
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TUARASCÁIL ar an dréacht-treoir ón gComhairle lena leasaítear Treoir 2006/112/CE a mhéid a bhaineann le rialacha CBL a bhaineann le daoine inchánach a éascaíonn ciandíolacháin earraí allmhairithe agus cur i bhfeidhm na scéime speisialta le haghaidh ciandíolacháin earraí a allmhairítear ó thríú críocha nó ó thríú tíortha agus socruithe speisialta maidir le CBL ar allmhairí a dhearbhú agus a íoc
REPORT_PLENARY · GA · 1 July 2025
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ДОКЛАД относно проекта за директива на Съвета за изменение на Директива 2006/112/ЕО по отношение на правилата за ДДС във връзка с данъчно задължените лица, които улесняват дистанционните продажби на внасяни стоки, и прилагането на специалния режим за дистанционни продажби на стоки, внасяни от трети територии или трети държави, и на специалния режим за деклариране и плащане на ДДС при внос
REPORT_PLENARY · BG · 1 July 2025
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ДОКЛАД относно проекта за директива на Съвета за изменение на Директива 2006/112/ЕО по отношение на правилата за ДДС във връзка с данъчно задължените лица, които улесняват дистанционните продажби на внасяни стоки, и прилагането на специалния режим за дистанционни продажби на стоки, внасяни от трети територии или трети държави, и на специалния режим за деклариране и плащане на ДДС при внос
REPORT_PLENARY · BG · 1 July 2025
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PROJEKT SPRAWOZDANIA w sprawie projektu dyrektywy Rady zmieniającej dyrektywę 2006/112/WE w odniesieniu do przepisów dotyczących VAT odnoszących się do podatników ułatwiających sprzedaż na odległość towarów importowanych oraz stosowania procedury szczególnej dla sprzedaży na odległość towarów importowanych z terytoriów trzecich lub państw trzecich oraz uregulowań szczególnych dotyczących deklarowania i zapłaty VAT z tytułu importu
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · PL · 1 July 2025
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PROJEKT SPRAWOZDANIA w sprawie projektu dyrektywy Rady zmieniającej dyrektywę 2006/112/WE w odniesieniu do przepisów dotyczących VAT odnoszących się do podatników ułatwiających sprzedaż na odległość towarów importowanych oraz stosowania procedury szczególnej dla sprzedaży na odległość towarów importowanych z terytoriów trzecich lub państw trzecich oraz uregulowań szczególnych dotyczących deklarowania i zapłaty VAT z tytułu importu
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · PL · 1 July 2025
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JELENTÉSTERVEZET a 2006/112/EK irányelvnek az importált termékek távértékesítését elősegítő adóalanyokra vonatkozó héaszabályok, a harmadik területekről vagy harmadik országokból importált termékek távértékesítésére vonatkozó különös szabályozás, valamint a behozatal utáni héa bevallására és megfizetésére vonatkozó különös szabályozás alkalmazása tekintetében történő módosításáról szóló irányelvtervezetről
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · HU · 1 July 2025
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JELENTÉSTERVEZET a 2006/112/EK irányelvnek az importált termékek távértékesítését elősegítő adóalanyokra vonatkozó héaszabályok, a harmadik területekről vagy harmadik országokból importált termékek távértékesítésére vonatkozó különös szabályozás, valamint a behozatal utáni héa bevallására és megfizetésére vonatkozó különös szabályozás alkalmazása tekintetében történő módosításáról szóló irányelvtervezetről
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · HU · 1 July 2025
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ПРОЕКТ НА ДОКЛАД относно проекта за директива на Съвета за изменение на Директива 2006/112/ЕО по отношение на правилата за ДДС във връзка с данъчно задължените лица, които улесняват дистанционните продажби на внасяни стоки, и прилагането на специалния режим за дистанционни продажби на стоки, внасяни от трети територии или трети държави, и на специалния режим за деклариране и плащане на ДДС при внос
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · BG · 1 July 2025
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ПРОЕКТ НА ДОКЛАД относно проекта за директива на Съвета за изменение на Директива 2006/112/ЕО по отношение на правилата за ДДС във връзка с данъчно задължените лица, които улесняват дистанционните продажби на внасяни стоки, и прилагането на специалния режим за дистанционни продажби на стоки, внасяни от трети територии или трети държави, и на специалния режим за деклариране и плащане на ДДС при внос
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · BG · 1 July 2025
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NÁVRH ZPRÁVY o návrhu směrnice Rady, kterou se mění směrnice 2006/112/ES, pokud jde o pravidla DPH vztahující se na osoby povinné k dani, které usnadňují prodej na dálku u dováženého zboží, a o uplatňování zvláštního režimu pro prodej na dálku u zboží dovezeného ze třetích území nebo třetích zemí a zvláštního režimu pro přiznání a odvod DPH při dovozu
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · CS · 1 July 2025
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NÁVRH ZPRÁVY o návrhu směrnice Rady, kterou se mění směrnice 2006/112/ES, pokud jde o pravidla DPH vztahující se na osoby povinné k dani, které usnadňují prodej na dálku u dováženého zboží, a o uplatňování zvláštního režimu pro prodej na dálku u zboží dovezeného ze třetích území nebo třetích zemí a zvláštního režimu pro přiznání a odvod DPH při dovozu
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · CS · 1 July 2025
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PROYECTO DE INFORME sobre el proyecto de Directiva del Consejo por la que se modifica la Directiva 2006/112/CE en lo que respecta a las normas del IVA relativas a los sujetos pasivos que facilitan las ventas a distancia de bienes importados y a la aplicación del régimen especial para las ventas a distancia de bienes importados de terceros territorios o terceros países y los regímenes especiales de declaración y liquidación del IVA sobre las importaciones
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · ES · 1 July 2025
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PROYECTO DE INFORME sobre el proyecto de Directiva del Consejo por la que se modifica la Directiva 2006/112/CE en lo que respecta a las normas del IVA relativas a los sujetos pasivos que facilitan las ventas a distancia de bienes importados y a la aplicación del régimen especial para las ventas a distancia de bienes importados de terceros territorios o terceros países y los regímenes especiales de declaración y liquidación del IVA sobre las importaciones
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · ES · 1 July 2025
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UDKAST TIL BETÆNKNING om udkast til Rådets direktiv om ændring af direktiv 2006/112/EF for så vidt angår momsreglerne for afgiftspligtige personer, der formidler fjernsalg af indførte varer, samt anvendelsen af særordningen for fjernsalg af varer, der indføres fra tredjelandsområder eller tredjelande, og særordningen for angivelse og betaling af importmoms
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · DA · 1 July 2025
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UDKAST TIL BETÆNKNING om udkast til Rådets direktiv om ændring af direktiv 2006/112/EF for så vidt angår momsreglerne for afgiftspligtige personer, der formidler fjernsalg af indførte varer, samt anvendelsen af særordningen for fjernsalg af varer, der indføres fra tredjelandsområder eller tredjelande, og særordningen for angivelse og betaling af importmoms
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · DA · 1 July 2025
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ΣΧEΔΙΟ ΕΚΘΕΣΗΣ σχετικά με το σχέδιο οδηγίας του Συμβουλίου για την τροποποίηση της οδηγίας 2006/112/ΕΚ όσον αφορά τους κανόνες ΦΠΑ που αφορούν υποκείμενους στον φόρο οι οποίοι διευκολύνουν εξ αποστάσεως πωλήσεις εισαγόμενων αγαθών και την εφαρμογή του ειδικού καθεστώτος για τις εξ αποστάσεως πωλήσεις αγαθών που εισάγονται από τρίτα εδάφη ή τρίτες χώρες και των ειδικών ρυθμίσεων για τη δήλωση και την καταβολή του ΦΠΑ κατά την εισαγωγή
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · EL · 1 July 2025
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ΣΧEΔΙΟ ΕΚΘΕΣΗΣ σχετικά με το σχέδιο οδηγίας του Συμβουλίου για την τροποποίηση της οδηγίας 2006/112/ΕΚ όσον αφορά τους κανόνες ΦΠΑ που αφορούν υποκείμενους στον φόρο οι οποίοι διευκολύνουν εξ αποστάσεως πωλήσεις εισαγόμενων αγαθών και την εφαρμογή του ειδικού καθεστώτος για τις εξ αποστάσεως πωλήσεις αγαθών που εισάγονται από τρίτα εδάφη ή τρίτες χώρες και των ειδικών ρυθμίσεων για τη δήλωση και την καταβολή του ΦΠΑ κατά την εισαγωγή
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · EL · 1 July 2025
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PROGETTO DI RELAZIONE sul progetto di direttiva del Consiglio che modifica la direttiva 2006/112/CE per quanto riguarda le norme IVA relative ai soggetti passivi che facilitano le vendite a distanza di beni importati e l'applicazione del regime speciale per le vendite a distanza di beni importati da territori terzi o paesi terzi e del regime speciale per la dichiarazione e il pagamento dell'IVA all'importazione
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · IT · 1 July 2025
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PROGETTO DI RELAZIONE sul progetto di direttiva del Consiglio che modifica la direttiva 2006/112/CE per quanto riguarda le norme IVA relative ai soggetti passivi che facilitano le vendite a distanza di beni importati e l'applicazione del regime speciale per le vendite a distanza di beni importati da territori terzi o paesi terzi e del regime speciale per la dichiarazione e il pagamento dell'IVA all'importazione
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · IT · 1 July 2025
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FÖRSLAG TILL BETÄNKANDE om utkastet till rådets direktiv om ändring av direktiv 2006/112/EG vad gäller mervärdesskatteregler för beskattningsbara personer som möjliggör distansförsäljning av importerade varor och tillämpningen av den särskilda ordningen för distansförsäljning av varor importerade från ett tredjeterritorium eller ett tredjeland och särskilda ordningar för deklaration och betalning av mervärdesskatt vid import
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · SV · 1 July 2025
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FÖRSLAG TILL BETÄNKANDE om utkastet till rådets direktiv om ändring av direktiv 2006/112/EG vad gäller mervärdesskatteregler för beskattningsbara personer som möjliggör distansförsäljning av importerade varor och tillämpningen av den särskilda ordningen för distansförsäljning av varor importerade från ett tredjeterritorium eller ett tredjeland och särskilda ordningar för deklaration och betalning av mervärdesskatt vid import
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · SV · 1 July 2025
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RAPPORT sur le projet de directive du Conseil modifiant la directive 2006/112/CE en ce qui concerne les règles de TVA applicables aux assujettis qui facilitent les ventes à distance de biens importés et la mise en œuvre du régime particulier applicable aux ventes à distance de biens importés de territoires tiers ou de pays tiers et du régime particulier pour la déclaration et le paiement de la TVA à l’importation
REPORT_PLENARY · FR · 1 July 2025
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RAPPORT sur le projet de directive du Conseil modifiant la directive 2006/112/CE en ce qui concerne les règles de TVA applicables aux assujettis qui facilitent les ventes à distance de biens importés et la mise en œuvre du régime particulier applicable aux ventes à distance de biens importés de territoires tiers ou de pays tiers et du régime particulier pour la déclaration et le paiement de la TVA à l’importation
REPORT_PLENARY · FR · 1 July 2025
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ENTWURF EINES BERICHTS über den Entwurf einer Richtlinie des Rates zur Änderung der Richtlinie 2006/112/EG in Bezug auf Mehrwertsteuervorschriften betreffend Steuerpflichtige, die Fernverkäufe eingeführter Gegenstände unterstützen, die Anwendung der Sonderregelung für Fernverkäufe von aus Drittgebieten oder Drittländern eingeführten Gegenständen und die Sonderregelungen für die Erklärung und Entrichtung der Mehrwertsteuer bei der Einfuhr
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · DE · 1 July 2025
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ENTWURF EINES BERICHTS über den Entwurf einer Richtlinie des Rates zur Änderung der Richtlinie 2006/112/EG in Bezug auf Mehrwertsteuervorschriften betreffend Steuerpflichtige, die Fernverkäufe eingeführter Gegenstände unterstützen, die Anwendung der Sonderregelung für Fernverkäufe von aus Drittgebieten oder Drittländern eingeführten Gegenständen und die Sonderregelungen für die Erklärung und Entrichtung der Mehrwertsteuer bei der Einfuhr
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · DE · 1 July 2025
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NÁVRH SPRÁVY o návrhu smernice Rady, ktorou sa mení smernica 2006/112/ES, pokiaľ ide o pravidlá v oblasti DPH týkajúce sa zdaniteľných osôb, ktoré uľahčujú predaj dovážaného tovaru na diaľku, a o uplatňovanie osobitnej úpravy pre predaj tovaru na diaľku dovážaného z tretích území alebo tretích krajín a osobitných úprav pre priznávanie a platbu DPH pri dovoze
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · SK · 1 July 2025
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NÁVRH SPRÁVY o návrhu smernice Rady, ktorou sa mení smernica 2006/112/ES, pokiaľ ide o pravidlá v oblasti DPH týkajúce sa zdaniteľných osôb, ktoré uľahčujú predaj dovážaného tovaru na diaľku, a o uplatňovanie osobitnej úpravy pre predaj tovaru na diaľku dovážaného z tretích území alebo tretích krajín a osobitných úprav pre priznávanie a platbu DPH pri dovoze
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · SK · 1 July 2025
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ONTWERPVERSLAG over het ontwerp van richtlijn van de Raad tot wijziging van Richtlijn 2006/112/EG wat betreft de btw-regels voor belastingplichtigen die afstandsverkopen van ingevoerde goederen faciliteren en de toepassing van de bijzondere regeling voor afstandsverkopen van uit derdelandsgebieden of derde landen ingevoerde goederen en van de bijzondere regeling voor de aangifte en de betaling van btw bij invoer
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · NL · 1 July 2025
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ONTWERPVERSLAG over het ontwerp van richtlijn van de Raad tot wijziging van Richtlijn 2006/112/EG wat betreft de btw-regels voor belastingplichtigen die afstandsverkopen van ingevoerde goederen faciliteren en de toepassing van de bijzondere regeling voor afstandsverkopen van uit derdelandsgebieden of derde landen ingevoerde goederen en van de bijzondere regeling voor de aangifte en de betaling van btw bij invoer
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · NL · 1 July 2025
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ZIŅOJUMS par projektu Padomes direktīvai, ar ko Direktīvu 2006/112/EK groza attiecībā uz PVN noteikumiem par nodokļa maksātājiem, kas veicina importēto preču tālpārdošanu, un īpašā režīma piemērošanu no trešām teritorijām vai trešām valstīm importētu preču tālpārdošanai un īpašu režīmu importa PVN deklarēšanai un samaksai
REPORT_PLENARY · LV · 1 July 2025
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ZIŅOJUMS par projektu Padomes direktīvai, ar ko Direktīvu 2006/112/EK groza attiecībā uz PVN noteikumiem par nodokļa maksātājiem, kas veicina importēto preču tālpārdošanu, un īpašā režīma piemērošanu no trešām teritorijām vai trešām valstīm importētu preču tālpārdošanai un īpašu režīmu importa PVN deklarēšanai un samaksai
REPORT_PLENARY · LV · 1 July 2025
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OSNUTEK POROČILA o osnutku direktive Sveta 2006/112/ES glede pravil o DDV, ki se nanašajo na davčne zavezance, ki omogočajo prodajo na daljavo uvoženega blaga, ter glede uporabe posebne ureditve za prodajo na daljavo s tretjih ozemelj ali iz tretjih držav uvoženega blaga in posebne ureditve za prijavo in plačilo uvoznega DDV
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · SL · 30 June 2025
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OSNUTEK POROČILA o osnutku direktive Sveta 2006/112/ES glede pravil o DDV, ki se nanašajo na davčne zavezance, ki omogočajo prodajo na daljavo uvoženega blaga, ter glede uporabe posebne ureditve za prodajo na daljavo s tretjih ozemelj ali iz tretjih držav uvoženega blaga in posebne ureditve za prijavo in plačilo uvoznega DDV
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · SL · 30 June 2025
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MIETINTÖLUONNOS esityksestä direktiiviksi direktiivin 2006/112/EY muuttamisesta maahantuotujen tavaroiden etämyynnin mahdollistavia verovelvollisia koskevien arvonlisäverosääntöjen sekä kolmansilta alueilta tai kolmansista maista tuotujen tavaroiden etämyyntiä koskevan erityisjärjestelmän ja tuonnin arvonlisäveron ilmoittamista ja maksamista koskevien erityisjärjestelyjen soveltamisen osalta
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · FI · 30 June 2025
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MIETINTÖLUONNOS esityksestä direktiiviksi direktiivin 2006/112/EY muuttamisesta maahantuotujen tavaroiden etämyynnin mahdollistavia verovelvollisia koskevien arvonlisäverosääntöjen sekä kolmansilta alueilta tai kolmansista maista tuotujen tavaroiden etämyyntiä koskevan erityisjärjestelmän ja tuonnin arvonlisäveron ilmoittamista ja maksamista koskevien erityisjärjestelyjen soveltamisen osalta
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · FI · 30 June 2025
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PROIECT DE RAPORT referitor la proiectul de directivă a Consiliului de modificare a Directivei 2006/112/CE în ceea ce privește normele în materie de TVA referitoare la persoanele impozabile care facilitează vânzările la distanță de bunuri importate și aplicarea regimului special de TVA pentru vânzările la distanță de bunuri importate din teritorii terțe sau țări terțe și regimul special pentru declararea și plata TVA la import
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · RO · 30 June 2025
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PROIECT DE RAPORT referitor la proiectul de directivă a Consiliului de modificare a Directivei 2006/112/CE în ceea ce privește normele în materie de TVA referitoare la persoanele impozabile care facilitează vânzările la distanță de bunuri importate și aplicarea regimului special de TVA pentru vânzările la distanță de bunuri importate din teritorii terțe sau țări terțe și regimul special pentru declararea și plata TVA la import
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · RO · 30 June 2025
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ABBOZZ TA’ RAPPORT dwar l-abbozz ta’ direttiva tal-Kunsill li temenda d-Direttiva 2006/112/KE fir-rigward tar-regoli tal-VAT relatati ma’ persuni taxxabbli li jiffaċilitaw il-bejgħ mill-bogħod ta’ merkanzija importata u l-applikazzjoni tal-iskema speċjali għall-bejgħ mill-bogħod ta’ merkanzija importata minn territorji terzi jew minn pajjiżi terzi u arranġamenti speċjali għad-dikjarazzjoni u l-ħlas tal-VAT fuq l-importazzjoni
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · MT · 30 June 2025
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ABBOZZ TA’ RAPPORT dwar l-abbozz ta’ direttiva tal-Kunsill li temenda d-Direttiva 2006/112/KE fir-rigward tar-regoli tal-VAT relatati ma’ persuni taxxabbli li jiffaċilitaw il-bejgħ mill-bogħod ta’ merkanzija importata u l-applikazzjoni tal-iskema speċjali għall-bejgħ mill-bogħod ta’ merkanzija importata minn territorji terzi jew minn pajjiżi terzi u arranġamenti speċjali għad-dikjarazzjoni u l-ħlas tal-VAT fuq l-importazzjoni
REPORT_PARLIAMENTARY_COMMITTEE_DRAFT · MT · 30 June 2025
View Download Open at official source
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Official source: https://oeil.secure.europarl.europa.eu/oeil/popups/ficheprocedure.do?lang=en&reference=2023%2F0158(CNS)
Open data entity: https://data.europarl.europa.eu/api/v2/procedures/2023-0158
eu · 2023-0158 · source updated 8 July 2025