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Council Implementing Regulation (EU) 2017/2459 of 5 December 2017 amending Implementing Regulation (EU) No 282/2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax
Text
Chronology
Context
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Basic information
In force
CELEX number:
32017R2459
Official Journal:
JOL_2017_348_R_0007
Form:
Regulation
Procedure number:
2016/0372(NLE)
,
2016/0372/NLE
Languages:
bg
cs
da
de
el
en
et
fi
fr
hr
hu
it
lv
lt
mt
nl
pl
pt
ro
sk
sl
es
sv
Dates
Date of document:
December 5, 2017
Date of publication:
December 29, 2017
Date of effect:
January 18, 2018
Entry into force - Date pub. +20 See Art 2
January 1, 2019
Application - See Art 2
Modified by
Modifies
Modifies:
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)
Affected by case
Legal basis
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
EuroVoc Vocabulary
VAT
Telecommunications
Value added tax
Turnover tax/VAT
Taxation
Tax harmonisation
Value Added Tax
Electronic commerce
Broadcasting
Approximation of laws
Provision of services