Commission Implementing Regulation (EU) 2020/21Show full title

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

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Article 2U.K.

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

[F1It shall apply from 1 July 2021 .]

Textual Amendments

F1 Substituted by Commission Implementing Regulation (EU) 2020/1318 of 22 September 2020 amending Implementing Regulations (EU) 2020/21 and (EU) No 2020/194 as regards the dates of application in response to the COVID‐19 pandemic.