32025L0425DIRadopted 2025-02-18

Council Directive (EU) 2025/425

4 articles8 recitalsOfficial text on EUR-Lex →Legislative file 2024/0152(CNS) →

Articles

Recitals

Recital (1)Article 51 of Council Implementing Regulation (EU) No 282/2011 provides that the value added tax (VAT) and/or excise duty exemption…
Recital (2)In view of the large number of resource-intensive IT projects in which Members States are involved, in addition to those required to switch…
Recital (3)Member States may have made significant investments to put in place or develop electronic systems or separate paper-based certificates for…
Recital (4)The use of a common electronic certificate is essential in cases of transactions where the exemption is granted in advance. In some…
Recital (5)It is possible that, after an exemption certificate has been issued, an eligible body or individual might become aware that the conditions…
Recital (6)Without prejudice to the option currently available for Member States to waive the requirement for the paper version of the certificate to…
Recital (7)In order to ensure uniform conditions for the implementation of Article 151(1) of Directive 2006/112/EC, implementing powers should be…
Recital (8)Directive 2006/112/EC should therefore be amended accordingly,

Text as published in the Official Journal; for the authentic version, see EUR-Lex.