- Approval of Council Draft: The European Parliament approves the Council’s draft directive amending VAT rules for the digital age.
- Notification Requirement: The Parliament requests that the Council notify it if there are any intentions to deviate from the approved text.
- Re-consultation Request: The Parliament asks the Council to consult it again if any substantial amendments to the draft are proposed.
- Procedural References: The resolution references relevant articles of the Treaty on the Functioning of the European Union and the Rules of Procedure.
- Communication Directive: The Parliament instructs its President to forward its position to the Council, the Commission, and national parliaments.
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