P10_TA(2025)0012VAT: rules for the digital ageEuropean Parliament legislative resolution of 12 February 2025 on the draft Council directive amending Directive 2006/112/EC as regards VAT rules for the digital age (15159/2024 – C10-0170/2024 – 2022/0407(CNS))(Special legislative procedure – renewed consultation)The European Parliament,

–having regard to the Council draft (15159/2024),

–having regard to the Commission proposal to the Council (COM(2022)0701),

–having regard to its position of 22 November 2023 OJ C, C/2024/4246, 24.7.2024, ELI: http://data.europa.eu/eli/C/2024/4246/oj.,

–having regard to Article 113 of the Treaty on the Functioning of the European Union, pursuant to which the Council consulted Parliament again (C10‑0170/2024),

–having regard to Rule 84 and 86 of its Rules of Procedure,

–having regard to the report of the Committee on Economic and Monetary Affairs (A10-0001/2025),

1.Approves the Council draft;

2.Calls on the Council to notify Parliament if it intends to depart from the text approved by Parliament;

3.Asks the Council to consult Parliament again if it intends to amend its draft substantially;

4.Instructs its President to forward its position to the Council, the Commission and the national parliaments.