Commission Implementing Regulation (EU) 2021/1948 of 10 November 2021 on the treatment of repayments of VAT to non-taxable persons and to taxable persons for their exempt activities for the purposes of Regulation (EU) 2019/516 of the European Parliament and of the Council on the harmonisation of gross national income at market prices (GNI Regulation) and repealing Commission Decision 1999/622/EC, Euratom and Commission Regulation (EC, Euratom) No 116/2005 (Text with EEA relevance)
Basic information
Dates Date of document:
  • November 10, 2021
Date of publication:
  • November 11, 2021
Date of effect:
  • December 1, 2021
    • Entry into force - Date pub. +20 See Art 3
Modified by
Modifies
Repeal:
Affected by case
Legal basis
EuroVoc Vocabulary
  • Statistical method
  • Data collection
  • Tax exemption
  • National income
  • Taxpayer
  • Own resources
  • Own resources
  • VAT
  • Statistics
  • Information and verification
  • EU statistics
  • Economic indicator
  • Gross national product
  • Market prices