This document is an excerpt from the EUR-Lex website
Document 32006L0112
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
OJ L 347, 11/12/2006, p. 1–118
(ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, SK, SL, FI, SV) This document has been published in a special edition(s)
(BG, RO, HR)
In force: This act has been changed. Current consolidated version: 01/01/2024
Relation | Act | Comment | Subdivision concerned | From | To |
---|---|---|---|---|---|
Repeal | 31967L0227 | 01/01/2007 | |||
Repeal | 31977L0388 | 01/01/2007 | |||
Repeal | 31978L0583 | 01/01/2007 | |||
Repeal | 31980L0368 | 01/01/2007 | |||
Repeal | 31984L0386 | 01/01/2007 | |||
Repeal | 31989L0465 | 01/01/2007 | |||
Repeal | 31991L0680 | Partial repeal except | article 2 | 01/01/2007 | |
Repeal | 31992L0077 | 01/01/2007 | |||
Repeal | 31992L0111 | 01/01/2007 | |||
Repeal | 31994L0004 | Partial repeal | article 2 | 01/01/2007 | |
Repeal | 31994L0005 | 01/01/2007 | |||
Repeal | 31994L0076 | 01/01/2007 | |||
Repeal | 31995L0007 | 01/01/2007 | |||
Repeal | 31996L0042 | 01/01/2007 | |||
Repeal | 31996L0095 | 01/01/2007 | |||
Repeal | 31998L0080 | 01/01/2007 | |||
Repeal | 31999L0049 | 01/01/2007 | |||
Repeal | 31999L0059 | 01/01/2007 | |||
Repeal | 31999L0085 | 01/01/2007 | |||
Repeal | 32000L0017 | 01/01/2007 | |||
Repeal | 32000L0065 | 01/01/2007 | |||
Repeal | 32001L0004 | 01/01/2007 | |||
Repeal | 32001L0115 | 01/01/2007 | |||
Repeal | 32002L0038 | 01/01/2007 | |||
Repeal | 32002L0093 | 01/01/2007 | |||
Repeal | 32003L0092 | 01/01/2007 | |||
Repeal | 32004L0007 | 01/01/2007 | |||
Repeal | 32004L0015 | 01/01/2007 | |||
Repeal | 32004L0066 | Partial repeal | appendix point V | 01/01/2007 | |
Repeal | 32005L0092 | 01/01/2007 | |||
Repeal | 32006L0018 | 01/01/2007 | |||
Repeal | 32006L0058 | 01/01/2007 | |||
Implicit repeal | 32006L0069 | 01/01/2007 | |||
Repeal | 32006L0069 | Partial repeal | article 1 | 01/01/2007 | |
Repeal | 32006L0098 | Partial repeal | 01/01/2007 |
Relation | Act | Comment | Subdivision concerned | From | To |
---|---|---|---|---|---|
Corrected by | 32006L0112R(01) | (CS, EL, EN, FR, HU, LT, MT, PL) | |||
Corrected by | 32006L0112R(02) | (DA, DE, ES, IT, SK, SV) | |||
Corrected by | 32006L0112R(03) | (FI, LV, SL) | |||
Corrected by | 32006L0112R(04) | (NL) | |||
Corrected by | 32006L0112R(05) | (ET) | |||
Corrected by | 32006L0112R(06) | (PT) | |||
Corrected by | 32006L0112R(07) | (ET) | |||
Corrected by | 32006L0112R(08) | (IT) | |||
Corrected by | 32006L0112R(09) | (BG) | |||
Corrected by | 32006L0112R(10) | (EN) | |||
Corrected by | 32006L0112R(11) | (BG) | |||
Corrected by | 32006L0112R(12) | (BG, ES, EL, FR, HU, PT) | |||
Corrected by | 32006L0112R(13) | (DE) | |||
Corrected by | 32006L0112R(14) | (EL) | |||
Corrected by | 32006L0112R(15) | (LT) | |||
Corrected by | 32006L0112R(16) | (NL) | |||
Corrected by | 32006L0112R(17) | (BG) | |||
Corrected by | 32006L0112R(18) | (EL) | |||
Corrected by | 32006L0112R(19) | (SK) | |||
Corrected by | 32006L0112R(20) | (SV) | |||
Modified by | 32006L0138 | Replacement | article 357 | 01/01/2007 | |
Modified by | 32006L0138 | Amendment | article 57.2 | 01/01/2007 | |
Modified by | 32006L0138 | Replacement | article 56.3 | 01/01/2007 | |
Modified by | 32006L0138 | Replacement | article 59.2 | 01/01/2007 | |
Derogated in | 32007D0133 | Derogation | article 167 | 01/01/2007 | |
Derogated in | 32007D0250 | Derogation | article 193 | ||
Derogated in | 32007D0441 | Derogation | article 26.1A) | DATNOT | |
Derogated in | 32007D0441 | Derogation | article 168 | DATNOT | |
Derogated in | 32007D0485 | Derogation | article 2.1PTD) | DATEFF | |
Derogated in | 32007D0740 | Derogation | article 193 | 31/12/2009 | |
Derogated in | 32007D0884 | Derogation | article 169 | 01/01/2008 | |
Derogated in | 32007D0884 | Derogation | article 26.1 PT A) | 01/01/2008 | |
Derogated in | 32007D0884 | Derogation | article 168 | 01/01/2008 | |
Modified by | 32007L0075 | abolition | article 124 | 01/01/2008 | |
Modified by | 32007L0075 | Amendment | article 129.1 | 01/01/2008 | |
Modified by | 32007L0075 | Amendment | article 129.2 | 01/01/2008 | |
Modified by | 32007L0075 | Replacement | article 128 | 01/01/2008 | |
Modified by | 32007L0075 | Amendment | article 125 | 01/01/2008 | |
Modified by | 32007L0075 | abolition | article 130 | 01/01/2008 | |
Modified by | 32007L0075 | abolition | article 126 | 01/01/2008 | |
Modified by | 32007L0075 | Amendment | article 127 | 01/01/2008 | |
Modified by | 32007L0075 | Replacement | article 123 | 01/01/2008 | |
Derogated in | 32008D0084 | Derogation | article 5 | DATEFF | |
Derogated in | 32008D0737 | Derogation | article 285 | 15/09/2008 | |
Modified by | 32008L0008 | Replacement | article 59 BIS | 01/01/2015 | |
Modified by | 32008L0008 | Replacement | article 360 | 01/01/2015 | |
Modified by | 32008L0008 | Completion | title 12 CH 6 | 01/01/2015 | |
Modified by | 32008L0008 | Replacement | article 59.2 | 01/01/2009 | |
Modified by | 32008L0008 | Replacement | article 171.1 | 01/01/2010 | |
Modified by | 32008L0008 | Addition | article 171 BIS | 01/01/2010 | |
Modified by | 32008L0008 | Amendment | article 98.2 | 01/01/2010 | |
Modified by | 32008L0008 | abolition | article 59 TER | 01/01/2015 | |
Modified by | 32008L0008 | Replacement | CH 3 | 01/01/2010 | |
Modified by | 32008L0008 | Replacement | article 365 | 01/01/2015 | |
Modified by | 32008L0008 | Replacement | article 362 | 01/01/2015 | |
Modified by | 32008L0008 | Replacement | article 262 | 01/01/2010 | |
Modified by | 32008L0008 | Completion | article 214 | 01/01/2010 | |
Modified by | 32008L0008 | Replacement | article 363 | 01/01/2015 | |
Modified by | 32008L0008 | Amendment | article 264.1 | 01/01/2010 | |
Modified by | 32008L0008 | Replacement | article 359 | 01/01/2015 | |
Modified by | 32008L0008 | Amendment | article 204.4 | 01/01/2015 | |
Modified by | 32008L0008 | Replacement | TITRE title 12 CH 6 | 01/01/2015 | |
Modified by | 32008L0008 | Replacement | article 361 | 01/01/2015 | |
Modified by | 32008L0008 | Replacement | article 358 | 01/01/2015 | |
Modified by | 32008L0008 | Addition | article 192 BIS | 01/01/2010 | |
Modified by | 32008L0008 | Amendment | TITRE title 12 CH 6 | 01/01/2015 | |
Modified by | 32008L0008 | Amendment | title 5 CH 3 | 01/01/2015 | |
Modified by | 32008L0008 | Amendment | annex 2 | 01/01/2011 | |
Modified by | 32008L0008 | Amendment | article 59 | 01/01/2015 | |
Modified by | 32008L0008 | Replacement | article 364 | 01/01/2015 | |
Modified by | 32008L0008 | Replacement | article 56.3 | 01/01/2009 | |
Modified by | 32008L0008 | Amendment | article 170 | 01/01/2010 | |
Modified by | 32008L0008 | Replacement | article 171.3 | 01/01/2010 | |
Modified by | 32008L0008 | Replacement | TITRE annex 2 | 01/01/2015 | |
Modified by | 32008L0008 | Replacement | article 368 | 01/01/2015 | |
Modified by | 32008L0008 | Replacement | article 357 | 01/01/2009 | |
Modified by | 32008L0008 | Replacement | article 366.1 | 01/01/2015 | |
Modified by | 32008L0008 | Replacement | article 369.1 | 01/01/2015 | |
Modified by | 32008L0008 | Replacement | article 57.2 | 01/01/2009 | |
Modified by | 32008L0008 | abolition | article 357 | 01/01/2015 | |
Modified by | 32008L0008 | Addition | article 358 BIS | 01/01/2015 | |
Modified by | 32008L0008 | Replacement | article 367 | 01/01/2015 | |
Modified by | 32008L0008 | Replacement | article 56.2 | 01/01/2013 | |
Modified by | 32008L0008 | Replacement | article 196 | 01/01/2010 | |
Modified by | 32008L0008 | Amendment | article 358 | 01/01/2010 | |
Modified by | 32008L0117 | Replacement | article 265.2 | 21/01/2009 | |
Modified by | 32008L0117 | Replacement | article 64.2 | 21/01/2009 | |
Modified by | 32008L0117 | Replacement | article 264.2 | 21/01/2009 | |
Modified by | 32008L0117 | Amendment | article 66 | 21/01/2009 | |
Modified by | 32008L0117 | Replacement | article 263 | 21/01/2009 | |
Derogated in | 32009D0118 | Derogation | article 5 | DATEFF | |
Derogated in | 32009D0790 | Derogation | article 287 | 01/01/2010 | 31/12/2012 |
Derogated in | 32009D0791 | Derogation | article 168 | 01/01/2010 | 31/12/2012 |
Derogated in | 32009D0938 | Derogation | article 167 | 01/01/2010 | |
Derogated in | 32009D0939 | Derogation | article 167 | 01/01/2010 | |
Modified by | 32009D1008 | Derogation | article 193 | 01/01/2010 | 31/12/2012 |
Derogated in | 32009D1013 | Derogation | article 168 | 01/01/2010 | 31/12/2012 |
Derogated in | 32009D1022 | Derogation | article 167 | 01/01/2010 | 31/12/2012 |
Modified by | 32009L0047 | Amendment | annex 3 | 01/06/2009 | |
Modified by | 32009L0047 | Addition | article 111PTC) | 01/01/2011 | |
Modified by | 32009L0047 | abolition | annex 4 | 01/06/2009 | |
Modified by | 32009L0047 | abolition | title 8 CH3 | 01/06/2009 | |
Modified by | 32009L0047 | abolition | article 128.2 | 01/06/2009 | |
Modified by | 32009L0047 | abolition | article 116 | 01/06/2009 | |
Modified by | 32009L0047 | Amendment | article 114.1 | 01/06/2009 | |
Modified by | 32009L0047 | Addition | article 104BI | 01/06/2009 | |
Modified by | 32009L0047 | abolition | article 117.1 | 01/06/2009 | |
Modified by | 32009L0047 | Replacement | article 115 | 01/06/2009 | |
Modified by | 32009L0047 | Replacement | article 105 | 01/06/2009 | |
Modified by | 32009L0047 | abolition | article 125.2 | 01/06/2009 | |
Modified by | 32009L0047 | abolition | article 127 | 01/01/2011 | |
Modified by | 32009L0047 | abolition | article 129.1 | 01/06/2009 | |
Modified by | 32009L0069 | Amendment | article 143.1 | 24/07/2009 | |
Modified by | 32009L0069 | Amendment | article 140 | 24/07/2009 | |
Modified by | 32009L0069 | Addition | article 143.2 | 24/07/2009 | |
Modified by | 32009L0069 | Replacement | article 22 | 24/07/2009 | |
Modified by | 32009L0162 | Replacement | article 2.3 | 15/01/2010 | |
Modified by | 32009L0162 | Replacement | article 102 | 15/01/2010 | |
Modified by | 32009L0162 | Amendment | article 287 | 15/01/2010 | |
Modified by | 32009L0162 | Amendment | article 80.1 | 15/01/2010 | |
Modified by | 32009L0162 | Amendment | article 391 | 15/01/2010 | |
Modified by | 32009L0162 | Amendment | article 17.2 | 15/01/2010 | |
Modified by | 32009L0162 | Amendment | article 59 | 15/01/2010 | |
Modified by | 32009L0162 | Replacement | annex 10 title | 15/01/2010 | |
Modified by | 32009L0162 | Amendment | article 151.1 | 15/01/2010 | |
Modified by | 32009L0162 | Amendment | article 143 | 15/01/2010 | |
Modified by | 32009L0162 | Amendment | title 5 CH 1 | 15/01/2010 | |
Modified by | 32009L0162 | Addition | article 390TR | 15/01/2010 | |
Modified by | 32009L0162 | Addition | article 390BI | 15/01/2010 | |
Modified by | 32009L0162 | Amendment | article 221.2 | 15/01/2010 | |
Modified by | 32009L0162 | Replacement | article 15.1 | 15/01/2010 | |
Modified by | 32009L0162 | Replacement | article 13.2 | 15/01/2010 | |
Modified by | 32009L0162 | Amendment | article 136 | 15/01/2010 | |
Modified by | 32009L0162 | Addition | article 168BI | 15/01/2010 | |
Derogated in | 32010D0039 | Derogation | article 193 | 01/01/2010 | 31/12/2012 |
Derogated in | 32010D0039 | Derogation | article 168 | 01/01/2010 | 31/12/2012 |
Derogated in | 32010D0039 | Derogation | article 250 | 01/01/2010 | 31/12/2012 |
Derogated in | 32010D0099 | Derogation | article 193 | 01/01/2010 | 31/12/2012 |
Derogated in | 32010D0579 | Derogation | article 5 | 00/00/0000 | |
Derogated in | 32010D0580 | Derogation | article 193 | 01/01/2010 | 31/12/2012 |
Derogated in | 32010D0581 | Derogation | article 26 1.A | 00/00/0000 | |
Derogated in | 32010D0581 | Derogation | article 168 | 00/00/0000 | |
Derogated in | 32010D0582 | Derogation | article 5 | 00/00/0000 | |
Derogated in | 32010D0583 | Derogation | article 193 | 01/01/0001 | 31/12/2013 |
Derogated in | 32010D0584 | Derogation | article 287 | 01/01/0001 | 31/12/2013 |
Modified by | 32010L0023 | Addition | article 199 BI | 09/04/2010 | 30/06/2015 |
Modified by | 32010L0045 | Replacement | article 243 | 11/08/2010 | |
Modified by | 32010L0045 | Replacement | article 181 | 11/08/2010 | |
Modified by | 32010L0045 | Replacement | article 217 | 11/08/2010 | |
Modified by | 32010L0045 | Addition | article 226 TER | 11/08/2010 | |
Modified by | 32010L0045 | Replacement | article 249 | 11/08/2010 | |
Modified by | 32010L0045 | abolition | article 228 | 11/08/2010 | |
Modified by | 32010L0045 | Replacement | article 225 | 11/08/2010 | |
Modified by | 32010L0045 | Replacement | article 238 P3 | 11/08/2010 | |
Modified by | 32010L0045 | Addition | article 167 BIS | 11/08/2010 | |
Modified by | 32010L0045 | Replacement | article 66 PTC | 11/08/2010 | |
Modified by | 32010L0045 | Replacement | article 238 P1 | 11/08/2010 | |
Modified by | 32010L0045 | Replacement | article 247 P3 | 11/08/2010 | |
Modified by | 32010L0045 | Replacement | article 226 PT14 | 11/08/2010 | |
Modified by | 32010L0045 | abolition | article 231 | 11/08/2010 | |
Modified by | 32010L0045 | Replacement | article 178 PTA | 11/08/2010 | |
Modified by | 32010L0045 | abolition | article 234 | 11/08/2010 | |
Modified by | 32010L0045 | Addition | article 226 PT7BIS | 11/08/2010 | |
Modified by | 32010L0045 | Replacement | article 17 P. 2 PTF | 11/08/2010 | |
Modified by | 32010L0045 | Replacement | article 197 P1PTC | 11/08/2010 | |
Modified by | 32010L0045 | Addition | article 219 BIS | 11/08/2010 | |
Modified by | 32010L0045 | Replacement | article 226 PT13 | 11/08/2010 | |
Modified by | 32010L0045 | Addition | article 226 PT11BIS | 11/08/2010 | |
Modified by | 32010L0045 | Replacement | article 64 P2 | 11/08/2010 | |
Modified by | 32010L0045 | Replacement | article 232 | 11/08/2010 | |
Modified by | 32010L0045 | Replacement | article 221 | 11/08/2010 | |
Modified by | 32010L0045 | Addition | article 248 BIS | 11/08/2010 | |
Modified by | 32010L0045 | Addition | article 226 BIS | 11/08/2010 | |
Modified by | 32010L0045 | Replacement | article 69 | 11/08/2010 | |
Modified by | 32010L0045 | Replacement | article 222 | 11/08/2010 | |
Modified by | 32010L0045 | Replacement | article 247 P2 | 11/08/2010 | |
Modified by | 32010L0045 | Replacement | article 230 | 11/08/2010 | |
Modified by | 32010L0045 | abolition | article 246 | 11/08/2010 | |
Modified by | 32010L0045 | Replacement | article 236 | 11/08/2010 | |
Modified by | 32010L0045 | Addition | article 226 PT10BIS | 11/08/2010 | |
Modified by | 32010L0045 | Replacement | article 220 | 11/08/2010 | |
Modified by | 32010L0045 | Replacement | article 91 P2L2 | 11/08/2010 | |
Modified by | 32010L0045 | Replacement | article 226 PT11 | 11/08/2010 | |
Modified by | 32010L0045 | Replacement | article 67 | 11/08/2010 | |
Modified by | 32010L0045 | abolition | article 238 P2 | 11/08/2010 | |
Modified by | 32010L0045 | Replacement | article 178 PTC | 11/08/2010 | |
Modified by | 32010L0045 | Replacement | article 233 | 11/08/2010 | |
Modified by | 32010L0045 | Replacement | article 223 | 11/08/2010 | |
Modified by | 32010L0045 | Replacement | article 224 | 11/08/2010 | |
Modified by | 32010L0045 | Replacement | article 272 P1L2 | 11/08/2010 | |
Modified by | 32010L0045 | Addition | article 220 BIS | 11/08/2010 | |
Modified by | 32010L0045 | Replacement | article 237 | 11/08/2010 | |
Modified by | 32010L0045 | Replacement | article 235 | 11/08/2010 | |
Modified by | 32010L0088 | Replacement | article 97 | 11/12/2010 | |
Derogated in | 32011D0335 | Derogation | article 287 | 01/01/2012 | |
Derogated in | 32011D0363 | article 193 | 01/06/2011 | 31/05/2013 | |
Derogated in | 32011D0363 | article 193 | |||
Derogated in | 32012D0085 | article 5 | 14/02/2012 | ||
Derogated in | 32012D0181 | Derogation | article 287 PT 18 | 28/03/2012 | |
Derogated in | 32012D0232 | Derogation | article 168 | 03/05/2012 | |
Derogated in | 32012D0232 | Derogation | article 26 .1 point A) | 03/05/2012 | |
Derogated in | 32012D0447 | Derogation | article 75 | 26/07/2012 | |
Derogated in | 32012D0624 | Derogation | article 193 | 01/07/2012 | 30/06/2014 |
Derogated in | 32012D0794 | Derogation | article 5 | ||
Modified by | 12012JN03/06 | Addition | article 287 PT 19 | 01/07/2013 | |
Modified by | 12012JN05/08 | Replacement | article 221.3 | 01/07/2013 | |
Modified by | 12012JN05/08 | Replacement | annex X title | 01/07/2013 | |
Modified by | 12012JN05/08 | Replacement | article 80 P1PTB) | 01/07/2013 | |
Modified by | 12012JN05/08 | Replacement | article 13.2 | 01/07/2013 | |
Modified by | 12012JN05/08 | Replacement | article 391 | 01/07/2013 | |
Modified by | 12012JN05/08 | Replacement | article 136 PTA) | 01/07/2013 | |
Modified by | 12012JN05/08 | Addition | article 390 quater | 01/07/2013 | |
Derogated in | 32013D0053 | Derogation | article 285 | 01/01/2013 | |
Derogated in | 32013D0054 | Derogation | article 287 PT 15 | 01/01/2013 | |
Derogated in | 32013D0116 | article 193 | 31/12/2013 | ||
Derogated in | 32013D0191 | Derogation | article 168 | ||
Derogated in | 32013D0191 | Derogation | article 168 BI | ||
Derogated in | 32013D0191 | Derogation | article 26 .1 point A) | ||
Derogated in | 32013D0237 | Derogation | article 5 | ||
Derogated in | 32013D0676 | Derogation | article 193 | ||
Derogated in | 32013D0677 | Derogation | article 285 | ||
Derogated in | 32013D0678 | Derogation | article 285 | 01/01/2014 | |
Derogated in | 32013D0680 | Derogation | article 170 | 01/01/2014 | |
Derogated in | 32013D0680 | Derogation | article 168 | 01/01/2014 | |
Derogated in | 32013D0680 | Derogation | article 171 | 01/01/2014 | |
Derogated in | 32013D0680 | Derogation | article 169 | 01/01/2014 | |
Derogated in | 32013D0805 | Derogation | article 168 | 01/01/2014 | |
Derogated in | 32013D0805 | Derogation | article 26 .1 point A) | 01/01/2014 | |
Modified by | 32013L0042 | Addition | article 395 .5 | 15/08/2013 | |
Modified by | 32013L0042 | Addition | article 199 TR | ||
Modified by | 32013L0042 | Addition | article 395 .5 | ||
Modified by | 32013L0042 | Addition | article 199 TR | 15/08/2013 | |
Modified by | 32013L0043 | Amendment | article 193 | ||
Modified by | 32013L0043 | Replacement | article 199 BI.1 sentence 1 | 15/08/2013 | |
Modified by | 32013L0043 | Addition | article 199 BI.1 point C) | ||
Modified by | 32013L0043 | Addition | article 199 BI.1 point F) | ||
Modified by | 32013L0043 | Addition | article 199 BI.1 point H) | ||
Modified by | 32013L0043 | Replacement | article 199 .2 | 15/08/2013 | |
Modified by | 32013L0043 | Replacement | article 199 .3 L1 sentence 1 | ||
Modified by | 32013L0043 | Addition | article 199 BI.1 point D) | ||
Modified by | 32013L0043 | Replacement | article 199 .3 L1 sentence 1 | 15/08/2013 | |
Modified by | 32013L0043 | Addition | article 199 BI.1 point E) | ||
Modified by | 32013L0043 | Addition | article 199 .1BI | 15/08/2013 | |
Modified by | 32013L0043 | Replacement | article 199 .2 | ||
Modified by | 32013L0043 | Replacement | article 199 .4 | 15/08/2013 | |
Modified by | 32013L0043 | Addition | article 199 .1TR | ||
Modified by | 32013L0043 | Replacement | article 199 .3 L2 point A) | 15/08/2013 | |
Modified by | 32013L0043 | Addition | article 199 BI.1 point I) | ||
Modified by | 32013L0043 | Replacement | article 199 .3 L2 point A) | ||
Modified by | 32013L0043 | Amendment | article 193 | 15/08/2013 | |
Modified by | 32013L0043 | Addition | article 199 BI.1 point F) | 15/08/2013 | |
Modified by | 32013L0043 | Addition | article 199 BI.1 point D) | 15/08/2013 | |
Modified by | 32013L0043 | Addition | article 199 .1BI | ||
Modified by | 32013L0043 | Addition | article 199 BI.1 point G) | ||
Modified by | 32013L0043 | Addition | article 199 .1TR | 15/08/2013 | |
Modified by | 32013L0043 | Addition | article 199 BI.1 point H) | 15/08/2013 | |
Modified by | 32013L0043 | Addition | article 199 BI.1 point I) | 15/08/2013 | |
Modified by | 32013L0043 | Replacement | article 199 BI.1 sentence 1 | ||
Modified by | 32013L0043 | Addition | article 199 BI.1 point J) | 15/08/2013 | |
Modified by | 32013L0043 | Replacement | article 199 .4 | ||
Modified by | 32013L0043 | Addition | article 199 BI.1 point G) | 15/08/2013 | |
Modified by | 32013L0043 | Addition | article 199 BI.1 point J) | ||
Modified by | 32013L0043 | Addition | article 199 BI.1 point E) | 15/08/2013 | |
Modified by | 32013L0043 | Addition | article 199 BI.1 point C) | 15/08/2013 | |
Modified by | 32013L0061 | Replacement | article 6.1 point C) | 01/01/2014 | |
Derogated in | 32014D0796 | Derogation | article 287 .10 | ||
Derogated in | 32014D0797 | Derogation | article 26 .1 point A) | ||
Derogated in | 32014D0797 | Derogation | article 168 | ||
Derogated in | 32014D0797 | Derogation | article 168 BI | ||
Derogated in | 32015D1401 | Italy | article 206 | ||
Derogated in | 32015D1401 | Italy | article 226 | ||
Derogated in | 32015D2109 | United Kingdom | article 26 paragraph 1 point (a) | 01/01/2016 | 31/12/2018 |
Derogated in | 32015D2109 | United Kingdom | article 168 | 01/01/2016 | 31/12/2018 |
Derogated in | 32015D2109 | United Kingdom | article 168a | 01/01/2016 | 31/12/2018 |
Derogated in | 32015D2429 | article 168a | |||
Derogated in | 32015D2429 | article 26 paragraph 1 point (a) | |||
Derogated in | 32015D2429 | article 168 | |||
Modified by | 32016L0856 | Replacement | article 97 | 01/06/2016 | |
Modified by | 32016L1065 | Addition | title IV chapter 5 | 02/07/2016 | |
Modified by | 32016L1065 | Addition | article 73a | 02/07/2016 | |
Modified by | 32016L1065 | Addition | title XV chapter 2a | 02/07/2016 | |
Derogated in | 32017D0563 | article 287 point 8 | 01/01/2018 | ||
Derogated in | 32017D0784 | Italy | article 206 | 01/07/2017 | 30/06/2020 |
Derogated in | 32017D0784 | Italy | article 226 | 01/07/2017 | 30/06/2020 |
Derogated in | 32017D1769 | article 5 | 27/09/2017 | ||
Derogated in | 32017D1769 | article 2 paragraph 1 point (d) | 27/09/2017 | ||
Derogated in | 32017D1855 | article 287 point 18 | 01/01/2018 | ||
Derogated in | 32017D1856 | article 193 | 01/01/2018 | 31/12/2020 | |
Derogated in | 32017D2013 | article 193 | 10/11/2017 | 31/12/2018 | |
Derogated in | 32017D2408 | article 287 point 10 | 01/01/2018 | ||
Modified by | 32017L2455 | Addition | article 242a | 01/07/2021 | |
Modified by | 32017L2455 | Replacement | article 368 | 01/07/2021 | |
Modified by | 32017L2455 | Replacement | article 33 | 01/07/2021 | |
Modified by | 32017L2455 | Repeal | article 58 paragraph 5 | 01/07/2021 | |
Modified by | 32017L2455 | Replacement | article 369g | 01/07/2021 | |
Modified by | 32017L2455 | Replacement | title XII chapter 6 Text | 01/07/2021 | |
Modified by | 32017L2455 | Replacement | article 369i paragraph 1 | 01/07/2021 | |
Modified by | 32017L2455 | Replacement | article 369h paragraph 1 unnumbered paragraph 2 sentence 2 | 01/07/2021 | |
Modified by | 32017L2455 | Addition | article 369a point 3 | 01/07/2021 | |
Modified by | 32017L2455 | Addition | title V chapter 3a | 01/07/2021 | |
Modified by | 32017L2455 | Addition | title XII chapter 6 chapter 4 | 01/07/2021 | |
Modified by | 32017L2455 | Addition | article 143 paragraph 1 point (ca) | 01/07/2021 | |
Modified by | 32017L2455 | Replacement | article 369e point (a) | 01/07/2021 | |
Modified by | 32017L2455 | Replacement | article 365 | 01/07/2021 | |
Modified by | 32017L2455 | Addition | article 66a | 01/07/2021 | |
Modified by | 32017L2455 | Replacement | article 219a | 01/01/2019 | |
Modified by | 32017L2455 | Replacement | article 369e Text | 01/07/2021 | |
Modified by | 32017L2455 | Replacement | article 35 | 01/07/2021 | |
Modified by | 32017L2455 | Replacement | article 369b | 01/07/2021 | |
Modified by | 32017L2455 | Addition | title XII chapter 7 | 01/07/2021 | |
Modified by | 32017L2455 | Replacement | article 358a point 1 | 01/01/2019 | |
Modified by | 32017L2455 | Replacement | article 369j | 01/07/2021 | |
Modified by | 32017L2455 | Addition | article 14 paragraph 4 | 01/07/2021 | |
Modified by | 32017L2455 | Replacement | article 363 point (a) | 01/07/2021 | |
Modified by | 32017L2455 | Replacement | title XII chapter 6 section 3 Text | 01/07/2021 | |
Modified by | 32017L2455 | Replacement | SECTION 2 Text | 01/07/2021 | |
Modified by | 32017L2455 | Repeal | article 358 point 2 | 01/07/2021 | |
Modified by | 32017L2455 | Repeal | article 58 paragraph 6 | 01/07/2021 | |
Modified by | 32017L2455 | Replacement | article 220 paragraph 1 point 2 | 01/07/2021 | |
Modified by | 32017L2455 | Replacement | article 58 | 01/01/2019 | |
Modified by | 32017L2455 | Repeal | article 34 | 01/07/2021 | |
Modified by | 32017L2455 | Repeal | article 358 point 1 | 01/07/2021 | |
Modified by | 32017L2455 | Repeal | article 58 paragraph 3 | 01/07/2021 | |
Modified by | 32017L2455 | Replacement | article 361 paragraph 1 point (e) | 01/01/2019 | |
Modified by | 32017L2455 | Repeal | article 58 paragraph 4 | 01/07/2021 | |
Modified by | 32017L2455 | Repeal | article 358 point 3 | 01/07/2021 | |
Modified by | 32017L2455 | Replacement | article 359 | 01/07/2021 | |
Modified by | 32017L2455 | Replacement | article 369f | 01/07/2021 | |
Modified by | 32017L2455 | Replacement | article 369k paragraph 1 | 01/07/2021 | |
Modified by | 32017L2455 | Addition | article 358a point 3 | 01/07/2021 | |
Modified by | 32017L2455 | Replacement | article 362 | 01/07/2021 | |
Modified by | 32017L2455 | Addition | title XII chapter 8 | 01/07/2021 | |
Modified by | 32017L2455 | Addition | article 14a | 01/07/2021 | |
Modified by | 32017L2455 | Repeal | article 58 paragraph 2 | 01/07/2021 | |
Modified by | 32017L2455 | Replacement | article 369c | 01/07/2021 | |
Modified by | 32017L2455 | Replacement | article 364 | 01/07/2021 | |
Derogated in | 32018D0279 | article 287 point 13 | 01/01/2018 | ||
Derogated in | 32018D0457 | article 193 | 14/03/2018 | ||
Derogated in | 32018D0485 | article 75 | 01/01/2018 | 31/12/2020 | |
Derogated in | 32018D0486 | article 193 | 01/01/2018 | 31/12/2020 | |
Derogated in | 32018D0593 | article 218 | 01/07/2018 | 31/12/2021 | |
Derogated in | 32018D0593 | article 232 | 01/07/2018 | 31/12/2021 | |
Derogated in | 32018D0789 | article 193 | 31/12/2021 | ||
Derogated in | 32018D0918 | article 5 | 27/06/2018 | ||
Derogated in | 32018D1490 | article 287 point 12 | 01/01/2019 | ||
Derogated in | 32018D1492 | article 193 | 04/10/2018 | 31/12/2018 | |
Derogated in | 32018D1493 | article 26 paragraph 1 point (a) | 01/01/2019 | 31/12/2021 | |
Derogated in | 32018D1493 | article 168a | 01/01/2019 | 31/12/2021 | |
Derogated in | 32018D1493 | article 168 | 01/01/2019 | 31/12/2021 | |
Derogated in | 32018D1904 | article 285 | 01/01/2020 | ||
Derogated in | 32018D1918 | article 168 | 01/01/2019 | 31/12/2020 | |
Derogated in | 32018D1918 | article 16 | 01/01/2019 | 31/12/2020 | |
Derogated in | 32018D1994 | article 26 paragraph 1 point (a) | 01/01/2019 | 31/12/2021 | |
Derogated in | 32018D1994 | article 168 | 01/01/2019 | 31/12/2021 | |
Modified by | 32018L0912 | Replacement | article 97 | 17/07/2018 | |
Modified by | 32018L1695 | Replacement | article 199a paragraph 1 Text | 02/12/2018 | |
Modified by | 32018L1695 | Replacement | article 193 | 02/12/2018 | |
Modified by | 32018L1695 | Replacement | article 199b | 02/12/2018 | |
Modified by | 32018L1695 | Repeal | article 395 paragraph 5 | 02/12/2018 | |
Modified by | 32018L1713 | Addition | article 99 paragraph 3 | 04/12/2018 | |
Modified by | 32018L1713 | Replacement | annex III point 6 | 04/12/2018 | |
Modified by | 32018L1713 | Replacement | article 98 paragraph 2 L 2 | 04/12/2018 | |
Modified by | 32018L1910 | Replacement | article 262 | 27/12/2018 | |
Modified by | 32018L1910 | Addition | article 243 paragraph 3 | 27/12/2018 | |
Modified by | 32018L1910 | Addition | article 138 paragraph 1a | 27/12/2018 | |
Modified by | 32018L1910 | Addition | article 17a | 27/12/2018 | |
Modified by | 32018L1910 | Replacement | article 138 paragraph 1 | 27/12/2018 | |
Modified by | 32018L1910 | Repeal | article 403 | 27/12/2018 | |
Modified by | 32018L1910 | Addition | title (subdivision) V chapter 1 section 2 A 36a | 27/12/2018 | |
Modified by | 32018L1910 | Repeal | article 404 | 27/12/2018 | |
Modified by | 32018L2057 | Addition | article 199c | 16/01/2019 | 30/06/2022 |
Derogated in | 32019D0309 | article 193 | 01/03/2019 | 28/02/2022 | |
Derogated in | 32019D0310 | article 226 | 01/03/2019 | 28/02/2022 | |
Derogated in | 32019D1592 | article 193 | 01/01/2020 | 31/12/2022 | |
Derogated in | 32019D1903 | article 193 | 01/01/2020 | 30/06/2022 | |
Derogated in | 32019D2244 | article 5 | 17/12/2019 | ||
Modified by | 32019L0475 | Addition | article 6 paragraph 1 point (g) | 14/04/2019 | |
Modified by | 32019L0475 | Addition | article 6 paragraph 1 point (f) | 14/04/2019 | |
Modified by | 32019L0475 | Repeal | article 6 paragraph 2 point (g) | 14/04/2019 | |
Modified by | 32019L0475 | Repeal | article 6 paragraph 2 point (f) | 14/04/2019 | |
Modified by | 32019L1995 | Replacement | article 369b | 22/12/2019 | |
Modified by | 32019L1995 | Replacement | article 369g paragraph 3 | 22/12/2019 | |
Modified by | 32019L1995 | Replacement | article 369g paragraph 1 | 22/12/2019 | |
Modified by | 32019L1995 | Replacement | title (subdivision) XII chapter 6 section 3 TEXT | 22/12/2019 | |
Modified by | 32019L1995 | Replacement | article 66a | 22/12/2019 | |
Modified by | 32019L1995 | Replacement | article 369f | 22/12/2019 | |
Modified by | 32019L1995 | Replacement | title (subdivision) XII chapter 6 title | 22/12/2019 | |
Modified by | 32019L1995 | Replacement | article 169 point (b) | 22/12/2019 | |
Modified by | 32019L1995 | Addition | title (subdivision) V chapter 1 section 2 A 36b | 22/12/2019 | |
Modified by | 32019L1995 | Replacement | article 204 paragraph 1 unnumbered paragraph 3 | 22/12/2019 | |
Modified by | 32019L1995 | Replacement | article 369zb paragraph 2 | 22/12/2019 | |
Modified by | 32019L1995 | Replacement | article 369a | 22/12/2019 | |
Modified by | 32019L1995 | Addition | article 136a | 22/12/2019 | |
Modified by | 32019L1995 | Replacement | article 369e point (a) | 22/12/2019 | |
Modified by | 32019L1995 | Replacement | article 369g paragraph 2 | 22/12/2019 | |
Modified by | 32019L1995 | Replacement | article 272 paragraph 1 point (b) | 22/12/2019 | |
Modified by | 32019L2235 | Addition | article 151 paragraph 1 point (bb) | 19/01/2020 | |
Modified by | 32019L2235 | Addition | article 22 unnumbered paragraph | 19/01/2020 | |
Modified by | 32019L2235 | Addition | article 143 paragraph 1 point (ga) | 19/01/2020 | |
Modified by | 32019L2235 | Addition | article 151 paragraph 1 point (ba) | 19/01/2020 | |
Derogated in | 32020D0647 | article 285 | 01/01/2020 | 31/12/2024 | |
Derogated in | 32020D0774 | article 287 point 5 | 01/01/2021 | 31/12/2024 | |
Derogated in | 32020D2189 | article 168a | 01/01/2021 | 31/12/2023 | |
Derogated in | 32020D2189 | article 168 | 01/01/2021 | 31/12/2023 | |
Modified by | 32020L0284 | Addition | title (subdivision) XI chapter 4 section 2a | 22/03/2020 | |
Modified by | 32020L0285 | Replacement | article 290 sentence 2 | 22/03/2020 | |
Modified by | 32020L0285 | Replacement | article 314 point (c) | 22/03/2020 | |
Modified by | 32020L0285 | Repeal | article 292 | 22/03/2020 | |
Modified by | 32020L0285 | Repeal | article 283 paragraph 1 point (c) | 22/03/2020 | |
Modified by | 32020L0285 | Repeal | article 291 | 22/03/2020 | |
Modified by | 32020L0285 | Addition | article 284e | 22/03/2020 | |
Modified by | 32020L0285 | Addition | article 284a | 22/03/2020 | |
Modified by | 32020L0285 | Repeal | article 272 paragraph 1 point (d) | 22/03/2020 | |
Modified by | 32020L0285 | Replacement | article 139 paragraph 1 unnumbered paragraph 1 | 22/03/2020 | |
Modified by | 32020L0285 | Addition | title (subdivision) XII chapter 1 section 2a | 22/03/2020 | |
Modified by | 32020L0285 | Replacement | article 270 point (a) | 22/03/2020 | |
Modified by | 32020L0285 | Replacement | article 282 | 22/03/2020 | |
Modified by | 32020L0285 | Repeal | article 286 | 22/03/2020 | |
Modified by | 32020L0285 | Replacement | article 288 | 22/03/2020 | |
Modified by | 32020L0285 | Addition | article 284b | 22/03/2020 | |
Modified by | 32020L0285 | Repeal | article 285 | 22/03/2020 | |
Modified by | 32020L0285 | Replacement | title (subdivision) XII chapter 1 section 2 TEXT | 22/03/2020 | |
Modified by | 32020L0285 | Repeal | article 167a paragraph 3 | 22/03/2020 | |
Modified by | 32020L0285 | Addition | article 220a paragraph 1 point (c) | 22/03/2020 | |
Modified by | 32020L0285 | Repeal | article 287 | 22/03/2020 | |
Modified by | 32020L0285 | Addition | article 284d | 22/03/2020 | |
Modified by | 32020L0285 | Replacement | article 2 paragraph 1 point (b) PT (i) | 22/03/2020 | |
Modified by | 32020L0285 | Replacement | article 334 point (c) | 22/03/2020 | |
Modified by | 32020L0285 | Addition | title (subdivision) XII chapter 1 section -1 | 22/03/2020 | |
Modified by | 32020L0285 | Addition | article 288a | 22/03/2020 | |
Modified by | 32020L0285 | Replacement | article 284 | 22/03/2020 | |
Modified by | 32020L0285 | Replacement | article 139 paragraph 2 | 22/03/2020 | |
Modified by | 32020L0285 | Replacement | article 169 point (a) | 22/03/2020 | |
Modified by | 32020L0285 | Repeal | title (subdivision) XII chapter 1 section 3 | 22/03/2020 | |
Modified by | 32020L0285 | Replacement | article 167a paragraph 2 | 22/03/2020 | |
Modified by | 32020L0285 | Addition | article 284c | 22/03/2020 | |
Modified by | 32020L1756 | Addition | article 215 unnumbered paragraph | 26/11/2020 | |
Modified by | 32020L2020 | Addition | article 129a | 12/12/2020 | |
Derogated in | 32021D0086 | article 287 | 01/01/2021 | 31/12/2024 | |
Derogated in | 32021D0512 | article 168 | 01/01/2021 | 31/12/2026 | |
Derogated in | 32021D0512 | article 16 | 01/01/2021 | 31/12/2026 | |
Derogated in | 32021D0753 | article 287 point 13 | 10/05/2021 | 31/12/2024 | |
Derogated in | 32021D1778 | article 193 | 07/10/2021 | 31/12/2024 | |
Derogated in | 32021D1998 | article 168a | 16/11/2021 | ||
Derogated in | 32021D1998 | article 26 paragraph 1 point (a) | 16/11/2021 | ||
Derogated in | 32021D1998 | article 168 | 16/11/2021 | ||
Modified by | 32021L1159 | Addition | article 143 paragraph 3 | 01/01/2021 | |
Modified by | 32021L1159 | Addition | article 151 paragraph 3 | 01/01/2021 | |
Modified by | 32021L1159 | Addition | article 151 paragraph 1 unnumbered paragraph 1 point (ab) | 01/01/2021 | |
Modified by | 32021L1159 | Replacement | article 151 paragraph 1 unnumbered paragraph 2 | 01/01/2021 | |
Modified by | 32021L1159 | Addition | article 143 paragraph 1 point (fb) | 01/01/2021 | |
Derogated in | 32022D0133 | article 218 | 01/01/2024 | 31/12/2026 | |
Derogated in | 32022D0133 | article 232 | 01/01/2024 | 31/12/2026 | |
Derogated in | 32022D0865 | article 287 point 7 | 31/05/2022 | 31/12/2024 | |
Derogated in | 32022D1003 | article 232 | 01/01/2024 | 31/12/2026 | |
Derogated in | 32022D1003 | article 218 | 01/01/2024 | 31/12/2026 | |
Derogated in | 32022D2254 | article 287 point 17 | 16/11/2022 | 31/12/2024 | |
Modified by | 32022L0542 | Addition | article 53 unnumbered paragraph | 06/04/2022 | |
Modified by | 32022L0542 | Addition | annex III point 22 | 06/04/2022 | |
Modified by | 32022L0542 | Replacement | article 94 paragraph 2 | 06/04/2022 | |
Modified by | 32022L0542 | Replacement | article 288 unnumbered paragraph 1 point 2 | 06/04/2022 | |
Modified by | 32022L0542 | Replacement | annex III point 15 | 06/04/2022 | |
Modified by | 32022L0542 | Addition | annex III point 26 | 06/04/2022 | |
Modified by | 32022L0542 | Addition | article 105b | 06/04/2022 | |
Modified by | 32022L0542 | Deletion | article 104a | 06/04/2022 | |
Modified by | 32022L0542 | Deletion | article 125 | 06/04/2022 | |
Modified by | 32022L0542 | Deletion | article 99 | 06/04/2022 | |
Modified by | 32022L0542 | Addition | annex III point 29 | 06/04/2022 | |
Modified by | 32022L0542 | Addition | annex III point 24 | 06/04/2022 | |
Modified by | 32022L0542 | Replacement | annex III point 7 | 06/04/2022 | |
Modified by | 32022L0542 | Replacement | article 81 unnumbered paragraph 1 | 06/04/2022 | |
Modified by | 32022L0542 | Replacement | annex III point 4 | 06/04/2022 | |
Modified by | 32022L0542 | Deletion | article 123 | 06/04/2022 | |
Modified by | 32022L0542 | Replacement | article 221 paragraph 3 | 06/04/2022 | |
Modified by | 32022L0542 | Replacement | annex III point 19 | 06/04/2022 | |
Modified by | 32022L0542 | Addition | annex III point 25 | 06/04/2022 | |
Modified by | 32022L0542 | Addition | annex III point 27 | 06/04/2022 | |
Modified by | 32022L0542 | Deletion | article 129 | 06/04/2022 | |
Modified by | 32022L0542 | Addition | article 94 paragraph 3 | 06/04/2022 | |
Modified by | 32022L0542 | Replacement | annex III point 5 | 06/04/2022 | |
Modified by | 32022L0542 | Deletion | article 101 | 06/04/2022 | |
Modified by | 32022L0542 | Addition | annex III point 11a | 06/04/2022 | |
Modified by | 32022L0542 | Replacement | article 100 | 06/04/2022 | |
Modified by | 32022L0542 | Replacement | annex III point 11 | 06/04/2022 | |
Modified by | 32022L0542 | Deletion | article 102 | 06/04/2022 | |
Modified by | 32022L0542 | Addition | annex III point 10c | 06/04/2022 | |
Modified by | 32022L0542 | Deletion | annex III title | 06/04/2022 | |
Modified by | 32022L0542 | Replacement | annex III point 10 | 06/04/2022 | |
Modified by | 32022L0542 | Replacement | annex III point 18 | 06/04/2022 | |
Modified by | 32022L0542 | Addition | article 54 paragraph 1 unnumbered paragraph | 06/04/2022 | |
Modified by | 32022L0542 | Deletion | title (subdivision) VIII chapter 4 | 06/04/2022 | |
Modified by | 32022L0542 | Replacement | article 104 | 06/04/2022 | |
Modified by | 32022L0542 | Addition | title (subdivision) VIII chapter 2 section 2a | 06/04/2022 | |
Modified by | 32022L0542 | Replacement | annex III point 6 | 06/04/2022 | |
Modified by | 32022L0542 | Replacement | annex III point 10a | 06/04/2022 | |
Modified by | 32022L0542 | Replacement | annex III point 13 | 06/04/2022 | |
Modified by | 32022L0542 | Deletion | article 128 | 06/04/2022 | |
Modified by | 32022L0542 | Replacement | article 98 | 06/04/2022 | |
Modified by | 32022L0542 | Replacement | annex III point 21 | 06/04/2022 | |
Modified by | 32022L0542 | Addition | article 98a | 06/04/2022 | |
Modified by | 32022L0542 | Addition | article 105a | 06/04/2022 | |
Modified by | 32022L0542 | Addition | annex III point 28 | 06/04/2022 | |
Modified by | 32022L0542 | Replacement | article 59a Text | 06/04/2022 | |
Modified by | 32022L0542 | Replacement | annex III point 3 | 06/04/2022 | |
Modified by | 32022L0542 | Deletion | article 105 | 06/04/2022 | |
Modified by | 32022L0542 | Deletion | annex III point 14 | 06/04/2022 | |
Modified by | 32022L0542 | Replacement | article 316 paragraph 1 | 06/04/2022 | |
Modified by | 32022L0542 | Deletion | article 103 | 06/04/2022 | |
Modified by | 32022L0542 | Addition | annex III point 23 | 06/04/2022 | |
Modified by | 32022L0542 | Deletion | article 387 point (c) | 06/04/2022 | |
Modified by | 32022L0542 | Replacement | annex III point 8 | 06/04/2022 | |
Modified by | 32022L0890 | Deletion | article 199a paragraph 5 | 11/06/2022 | |
Modified by | 32022L0890 | Deletion | article 199a paragraph 4 | 11/06/2022 | |
Modified by | 32022L0890 | Replacement | article 199b paragraph 6 | 11/06/2022 | |
Modified by | 32022L0890 | Replacement | article 199a paragraph 1 Text | 11/06/2022 | |
Modified by | 32022L0890 | Deletion | article 199a paragraph 3 | 11/06/2022 | |
Derogated in | 32023D0664 | article 285 | 01/01/2023 | 31/12/2024 | |
Derogated in | 32023D1025 | article 287 point 12 | 23/05/2023 | 31/12/2024 | |
Derogated in | 32023D1551 | article 218 | 01/01/2025 | ||
Derogated in | 32023D1551 | article 232 | 01/01/2025 | ||
Derogated in | 32023D1553 | article 218 | 01/01/2024 | ||
Derogated in | 32023D1553 | article 232 | 01/01/2024 | ||
Derogated in | 32024D1641 | article 168 | 01/01/2024 | 31/12/2026 | |
Derogated in | 32024D1641 | article 26 paragraph 1 point (a) | 01/01/2024 | 31/12/2026 |