Commission Implementing Regulation (EU) 2021/965 of 9 June 2021 amending Implementing Regulation (EU) 2020/194 as regards the exchange of records held by taxable persons or their intermediaries and the designation of competent authorities responsible for coordinating administrative enquiries
Basic information
Dates Date of document:
  • June 9, 2021
Date of publication:
  • June 17, 2021
Date of effect:
  • July 1, 2021
    • Application - See Art 2
  • July 7, 2021
    • Entry into force - Date pub. +20 See Art 2
Modified by
Modifies
Modifies:
Affected by case
Legal basis
EuroVoc Vocabulary
  • Exchange of information
  • Tax return
  • Goods and services
  • Taxpayer
  • Internal market - Principles
  • Value Added Tax
  • Provision of services
  • Taxation
  • Tax collection
  • Supply
  • Distance selling
  • Import (EU)
  • VAT
  • Value added tax
  • Turnover tax/VAT