Commission Implementing Regulation (EU) No 815/2012 of 13 September 2012 laying down detailed rules for the application of Council Regulation (EU) No 904/2010, as regards special schemes for non-established taxable persons supplying telecommunications, broadcasting or electronic services to non-taxable persons
Amendments and corrections
August 10, 2024 Repealed by 32020R0194 See 32020R1318 Art. 2.1
June 30, 2021 Partial end of validity See 32020R0194 Art. 7 and 32020R1318
January 1, 2019 Modified by 32018R0980 - detail
January 1, 2015 Application - See Art 8
October 4, 2012 Entry into force - Date pub. +20 See Art 8
Consolidated texts
January 1, 2019 Modified by
02012R0815-20121004
32018R0980
02012R0815-20190101
September 14, 2012 Date of publication 32012R0815