Council Implementing Regulation (EU) No 282/2011Show full title

Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (recast)

Article 65U.K.

This Regulation shall enter into force on the 20th day following its publication in the Official Journal of the European Union.

It shall apply from 1 July 2011.

However:

  • point (a) of Article 3, point (b) of Article 11(2), Article 23(1) and Article 24(1) shall apply from 1 January 2013,

  • point (b) of Article 3 shall apply from 1 January 2015,

  • point (c) of Article 11(2) shall apply until 31 December 2014.