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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
Text
Chronology
Context
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Basic information
In force
CELEX number:
32020R1318
Official Journal:
JOL_2020_309_R_0002
Form:
Regulation
Procedure number:
--
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:
September 22, 2020
Date of publication:
September 23, 2020
Date of effect:
October 13, 2020
Entry into force - Date pub. +20 See Art 3
Modified by
Modifies
Modifies:
Commission Implementing Regulation (EU) 2020/194 of 12 February 2020 laying down detailed rules for the application of Council Regulation (EU) No 904/2010 as regards the special schemes for taxable persons supplying services to non-taxable persons, making distance sales of goods and certain domestic supplies of goods
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
Affected by case
Legal basis
Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax (recast)
EuroVoc Vocabulary
Coronavirus disease
Goods and services
Tax
Tax return
Exchange of information
Taxation
Value Added Tax
Administrative cooperation
Turnover tax/VAT
Tax offence
Information and verification
Value added tax
VAT
Epidemic