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Document 32021R0965
Detailed implementing rules for the VAT e-commerce trade
Règlement d’exécution (UE) 2021/965 de la Commission du 9 juin 2021 modifiant le règlement d’exécution (UE) 2020/194 en ce qui concerne l’échange des registres tenus par des assujettis ou leurs intermédiaires et la désignation des autorités compétentes chargées de coordonner les enquêtes administratives
- Legal basis:
- 32010R0904 - A47lPTA) ; 32010R0904 - A47lPTB)
- EuroVoc thesaurus:
- politique fiscale; politique tarifaire commune; contribuable; importation (UE); déclaration d'impôt; TVA; biens et services; approvisionnement; collecte de l'impôt; échange d'information; vente à distance; prestation de services
-
- Documents:
- Ares(2021)1336566 (Draft implementing regulation)
- Legal basis:
- 32010R0904 - A47lPTA) ; 32010R0904 - A47lPTB)
- Leading service:
- Directorate-General for Taxation and Customs Union
- Committee:
- Standing Committee on Administrative Cooperation
- Check the status of this initiative on the Better Regulation Portal
-
- Consultation type:
- Stakeholder feedback
- Consultation duration (weeks):
- 4
-
- Documents:
- C/2021/4056 final (Implementing regulation)
- Leading service:
- Directorate-General for Taxation and Customs Union
-
- Documents:
- 32021R0965 (Implementing regulation)
- Date of publication:
- 17/06/2021