Electronic value added tax exemption certificate

Procedure 2024/0152(CNS) (consultation procedure) concerns “Electronic value added tax exemption certificate”; the committee responsible is ECON (Economic and Monetary Affairs). Completed: Published in the Official Journal on 28 Feb 2025. Parliament held roll-call votes on one day, most recently on 14 Nov 2024 (final vote): adopted with 621 votes in favour, 10 against and 11 abstentions.

Reference

2024/0152(CNS)

Type

Consultation procedure

Official title

Amending Directive 2006/112/EC as regards the electronic value added tax exemption certificate

Status

Completed

Lead

ECON Economic and Monetary Affairs

Rapporteur

Aurore Lalucq (S&D, France)

Shadow rapporteurs

Jussi Saramo (The Left, Finland), Kira Marie Peter-Hansen (Greens/EFA, Denmark), Ľudovít Ódor (Renew, Slovakia), Markus Ferber (EPP, Germany), Roberts Zīle (ECR, Latvia)

Roll-call votes in Parliament

• Electronic value added tax exemption certificate (A10-0012/2024), 14 Nov 2024: final vote, adopted, 621 for, 10 against, 11 abstentions

Votes in the Council of the EU

• 18 Feb 2025: Council (Economic and Financial Affairs), Adoption of the legislative act: adopted; Member states: 27 for, 0 against, 0 abstentions. All 27 member states in favour. Result at the Council of the EU

Timeline

1. 12 Sep 2024: Appointment of a rapporteur
2. 16 Sep 2024: Proposal referred to plenary
3. 1 Oct 2024: Parliamentary committee tabling report
4. 14 Oct 2024: Adoption of a report by the EP committee responsible
5. 22 Oct 2024: Tabling of a document to European Parliament plenary sitting
6. 14 Nov 2024: EP decision
7. 28 Feb 2025: Publication in the Official Journal

• All procedures

Source: European Parliament, Open Data Portal (procedures, agendas, roll-call votes), CC BY 4.0, prepared by OpenRCV. Votes in the Council: Council of the European Union, voting results (consilium.europa.eu), reused with acknowledgement of the source under Decision (EU) 2017/1842; population figures from the Council’s Rules of Procedure (Annex III, Official Journal of the EU). Procedure file in the Legislative Observatory (OEIL)