Council Directive (EU) 2019/2235 amending Directive 2006/112/EC on the common system of value added tax and Directive 2008/118/EC concerning the general arrangements for excise duty as regards defence efforts within the Union framework.

This directive adjusts rules on Value Added Tax (VAT) and excise duties to support defence cooperation and efforts within the European Union. It aims to facilitate the procurement and supply of goods and services for defence purposes. The changes affect how VAT and excise duties are applied to defence-related transactions, potentially simplifying them for member states and companies involved in joint defence projects.