Directive (EU) 2019/22352019/0096(CNS)COM(2019)192

VAT and excise duty treatment of supplies linked to common EU defence efforts

Stage: In force, reached 30 Dec 2019
In force: In force since 19 Jan 2020 · CELEX 32019L2235
Transposition deadline: 30 Jun 2022
Procedure: Consultation procedure
Lead DG: DG TAXUD
Commissioner: Pierre Moscovici
Last activity: 19 Jan 2020

11 entries · record as of 30 Sept 2026

Where it stands

Latest: Publication in the Official Journal, 30 Dec 2019.

Show the earlier record: 3 dates, 24 Apr 2019 to 19 Jun 2019

24 Apr 2019
- Adoption by Commission
30 Apr 2019
- Discussions within the Council or its preparatory bodies
19 Jun 2019
- Feedback on adopted proposal closed: VAT and excise duty treatment of supplies linked to common EU defence efforts · Commission

1 Jul 2019
- Discussions within the Council or its preparatory bodies
15 Jul 2019
- Discussions within the Council or its preparatory bodies
25 Oct 2019
- Discussions within the Council or its preparatory bodies
26 Nov 2019
- EP decision
29 Nov 2019
- Discussions within the Council or its preparatory bodies
4 Dec 2019
- Discussions within the Council or its preparatory bodies
16 Dec 2019
- Adoption of the legislative act
30 Dec 2019
- Publication in the Official Journal

2 amendments

Amendments

Tabled on 25 Nov 2019.

By committee

ECON2

By article

Recital 41
Recital 81

6 documents

Documents

Newest first. Each opens at its source.

Report · A9-0034/2019Parliament
Text adopted · Directive 2019/2235Commission
Text adopted · OJ L 336 30.12.2019, p. 0010Commission
Report · PE641.258Parliament
Text adopted · SP(2019)706Parliament
Text adopted · T9-0060/2019Parliament

1 consultation

Consultations on it

The Commission's Have Your Say consultations linked to this file. Each title opens on the Commission's portal.

Consultation	Feedback deadline
VAT and excise duty treatment of supplies linked to common EU defence efforts	19 Jun 2019

Summary

Generated

This regulation exempts supplies of goods and services for common EU defence efforts from VAT and excise duties. It affects defence ministries, EU institutions, and defence industry supply chain companies. The measure is currently in force.

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Sources: EP Legislative Observatory · EU Law Tracker · EUR-Lex. Record as of 30 Sept 2026. Something wrong on this page? Report an error.

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