As with most taxation related matters, Parliament has a consultative role, and if the change is to become law it will require unanimous agreement between the Member States in the Council.
Othmar KARAS (EPP-ED, AT) Ziņojums par pakalpojumu sniegšanas vietu (PVN) A6–0153/2005 Procedūra: apspriežu Balsojums: 16.05.2006.