Council Implementing Regulation (EU) 2022/432 of 15 March 2022 amending Implementing Regulation (EU) No 282/2011 as regards the VAT and/or excise duty exemption certificate Basic information Dates Date of document: Date of publication: Date of effect: March 16, 2022 Entry into force - Date pub. See Art 2 July 1, 2022 Application - Partial application See Art 2 Modified by Modifies Modifies: Affected by case Legal basis EuroVoc Vocabulary Turnover tax/VAT NATO countries Armed forces Epidemic Value Added Tax VAT Value added tax Tax exemption Excise duty Excise duties Common security and defence policy Excise duties Coronavirus disease Taxation EU office or agency European Commission