This document is an excerpt from the EUR-Lex website
Use quotation marks to search for an "exact phrase". Append an asterisk (*) to a search term to find variations of it (transp*, 32019R*). Use a question mark (?) instead of a single character in your search term to find variations of it (ca?e finds case, cane, care).
Proposal for a COUNCIL DIRECTIVE amending Directive 2006/112/EC as regards 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
Initiative summary:
The aim of the initiative is to revise the Union Customs Code to strengthen the legal framework for customs and make it suitable to address the challenges that have emerged in the recent years. New business models and technological developments require revised provisions in particular on e-commerce operations, risk management, data analytics capabilities and protection of the internal market from goods imported from third countries that are not compliant with the EU legislation.