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Document 02020R0021-20201013
Commission Implementing Regulation (EU) 2020/21 of 14 January 2020 amending Implementing Regulation (EU) No 79/2012 laying down detailed rules for implementing certain provisions of Council Regulation (EU) No 904/2010 concerning administrative cooperation and combating fraud in the field of value added tax
Consolidated text: Commission Implementing Regulation (EU) 2020/21 of 14 January 2020 amending Implementing Regulation (EU) No 79/2012 laying down detailed rules for implementing certain provisions of Council Regulation (EU) No 904/2010 concerning administrative cooperation and combating fraud in the field of value added tax
Commission Implementing Regulation (EU) 2020/21 of 14 January 2020 amending Implementing Regulation (EU) No 79/2012 laying down detailed rules for implementing certain provisions of Council Regulation (EU) No 904/2010 concerning administrative cooperation and combating fraud in the field of value added tax
02020R0021 — EN — 13.10.2020 — 001.001
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COMMISSION IMPLEMENTING REGULATION (EU) 2020/21 of 14 January 2020 (OJ L 011 15.1.2020, p. 1) |
Amended by:
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Official Journal |
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COMMISSION IMPLEMENTING REGULATION (EU) 2020/1318 of 22 September 2020 |
L 309 |
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23.9.2020 |
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COMMISSION IMPLEMENTING REGULATION (EU) 2020/21
of 14 January 2020
amending Implementing Regulation (EU) No 79/2012 laying down detailed rules for implementing certain provisions of Council Regulation (EU) No 904/2010 concerning administrative cooperation and combating fraud in the field of value added tax
Article 1
In Article 7(2) of Implementing Regulation (EU) No 79/2012, point (d) is replaced by the following:
as from 1 July 2021, the tax rates applicable to supplies of goods and services in accordance with the special schemes provided for in Chapter 6 of Title XII of Directive 2006/112/EC referred to in the second paragraph of Article 47g of Regulation (EU) No 904/2010.’.
Article 2
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
It shall apply from 1 July 2021.
This Regulation shall be binding in its entirety and directly applicable in all Member States.