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Commission Implementing Regulation (EU) 2021/1218 of 26 July 2021 amending Implementing Regulation (EU) No 79/2012 as regards the storage of and automated access to the information on the VAT exempted importations under the ‘import scheme’

Basic information

In force
CELEX number: 32021R1218
Official Journal: JOL_2021_267_R_0002
Form: Regulation
Procedure number: --
Languages:
- bg
- cs
- da
- de
- el
- en
- et
- fi
- fr
- ga
- hr
- hu
- it
- lv
- lt
- mt
- nl
- pl
- pt
- ro
- sk
- sl
- es
- sv

Dates

Date of document:

July 26, 2021

Date of publication:

July 27, 2021

Date of effect:

July 1, 2021
- Application - See Art 2
August 16, 2021
- Entry into force - Date pub. +20 See Art 2

Modified by

Modifies

Modifies:

Commission Implementing Regulation (EU) No 79/2012 of 31 January 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 (recast)

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

Administrative cooperation
Import (EU)
VAT
Value added tax
Information and verification
Value Added Tax
Information system
Exchange of information
Information storage
Tax exemption
Turnover tax/VAT
Taxation