Document ID: 02020R0021-20201013
Language: ENG

02020R0021 — EN — 13.10.2020 — 001.001
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<table><col/><col/><tr><td><p><a>&#9658;B</a></p></td><td><p>COMMISSION IMPLEMENTING REGULATION (EU) 2020/21</p><p>of 14 January 2020</p><p><a>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</a></p><p>(OJ L 011 15.1.2020, p. 1)</p></td></tr></table>
Amended by:
<table><col/><col/><col/><col/><col/><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>Official Journal</p></td></tr><tr><td><p>&#160;&#160;No</p></td><td><p>page</p></td><td><p>date</p></td></tr><tr><td><p><a>&#9658;M1</a></p></td><td><p><a>COMMISSION IMPLEMENTING REGULATION (EU) 2020/1318&#160;of 22 September 2020</a></p></td><td><p>&#160;&#160;L&#160;309</p></td><td><p>4</p></td><td><p>23.9.2020</p></td></tr></table>
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:
‘(d) 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.