VAT e-commerce package Council Directive amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods Council Implementing Regulation amending Implementing Regulation (EU) No 282/2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax Council Regulation amending Regulation (EU) No 904/2010 on administrative cooperation and combating fraud in the field of value added tax Adoption of the legislative act 3582nd meeting of the COUNCIL OF THE EUROPEAN UNION (Economic and Financial Affairs) 5 December 2017, Brussels