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
Basic information
Dates Date of document:
  • January 14, 2020
Date of publication:
  • January 15, 2020
Date of effect:
  • February 4, 2020
    • Entry into force - Date pub. +20 See Art 2
  • July 1, 2021
    • Application - See Art 2 And 32020R1318
Modified by
Modified by:
Modifies
Modifies:
Affected by case
Legal basis
EuroVoc Vocabulary
  • VAT rate
  • Value added tax
  • Taxpayer
  • Information and verification
  • Provision of services
  • Turnover tax/VAT
  • Administrative cooperation
  • Distance selling
  • Value Added Tax
  • Taxation
  • Tax offence
  • Supplier
  • Fight against crime