The most significant amendment is that the gradual implementation dates for the ViDA reforms (2024 to 2028) will be delayed by up to two years. This change is supported by most EU member states, who see the current implementation deadlines as unmanageable.
A full list of the EU Parliaments’ suggested changes to the proposal can be found here, and the EU Commission will now review these comments to decide on what changes it will make to its original proposal.
Source: fiscalsolutions.co.uk