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

Through this renewed consultation, Parliament gives its non-binding opinion on the Council draft directive amending Directive 2006/112/EC on VAT rules for taxable persons who facilitate distance sales of imported goods, the special scheme for distance sales of goods imported from third territories or third countries, and special arrangements for the declaration and payment of import VAT. Parliament approves the Council draft. It calls on the Council to notify Parliament if it intends to depart from the approved text and asks to be consulted again if the Council intends to amend its draft substantially. Parliament instructs its President to forward its position to the Council, the Commission and the national parliaments.