EUR-Lex Access to European Union law
This document is an excerpt from the EUR-Lex website
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
This text is meant purely as a documentation tool and has no legal effect. The Union's institutions do not assume any liability for its contents. The authentic versions of the relevant acts, including their preambles, are those published in the Official Journal of the European Union and available in EUR-Lex. Those official texts are directly accessible through the links embedded in this document
COMMISSION IMPLEMENTING REGULATION (EU) 2020/21 of 14 January 2020 (OJ L 011 15.1.2020, p. 1) |
Amended by:
|
|
Official Journal |
||
No |
page |
date |
||
COMMISSION IMPLEMENTING REGULATION (EU) 2020/1318 of 22 September 2020 |
L 309 |
4 |
23.9.2020 |
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.