REPORT on the proposal for a Council directive amending Directive 2006/112/EC as regards VAT rules relating to taxable persons who facilitate distance sales of imported goods and the application of the special scheme for distance sales of goods imported from third territories or third countries and special arrangements for declaration and payment of import VAT (COM(2023)0262 - C9-0174/2023 - 2023/0158(CNS)) Committee on Economic and Monetary Affairs Rapporteur: Olivier Chastel