Consolidated texts

Each consolidated version includes the up-to-date text, the list of amendments with their dates, references to the texts that amended it and a concordance table with the previous version. A note gives the date of entry into force of each article.

Repealed passages are kept greyed out, so that you can see what has changed. A comparison engine lets you view the differences between two versions.

Consolidated versions are working documents: only the published official text has legal value. They are nevertheless prepared by the Legal Affairs Department and reviewed by a second lawyer. Errors reported are corrected within fifteen days.

In the event of a discrepancy between the consolidation and the official text, the latter prevails. This precaution is stated at the head of each document.

Each directive has undergone between zero and four amendments since 2019. The most important concern due diligence (extension to online sales) and transparency (lowering of the declaration threshold). Each amendment is justified by a report from the drafting committee and submitted to public consultation.

The full history is available in the legal library. It allows an operator to reconstruct the rule applicable on a given date, which is valuable in a dispute over an old event.