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European Union
Council Decision (EU) 2020/1109
Article 1
(2)

Council Decision (EU) 2020/1109

In forceThis text since 18 Aug 2020law://eu/dec/2020/1109/art_1__pnt_2@2026-11-11

Version in force onWhereEuropean Union

(1) Article 2 is amended as follows:
(2) Article 3 is replaced by the following: ‘Article 3Amendmen…
(3) in Article 4, paragraph 1 is amended as follows:

Contents

(1) Article 2 is amended as follows:
(2) Article 3 is replaced by the following: ‘Article 3Amendmen…
(3) in Article 4, paragraph 1 is amended as follows:

(2)Article 3 is replaced by the following:‘Article 3Amendment to Directive 2009/132/ECWith effect from 1 July 2021, Title IV of Directive 2009/132/EC is deleted.’;

Key facts

Type: Decision · Council Decision (EU) 2020/1109
Adopted: 20 Jul 2020
In force: 18 Aug 2020
Made by: Council of the European Union
Official: EUR-Lex 32020D1109 · ELI

Topics

broadcasting electronic commerce epidemic goods and services import (EU)infectious disease national implementing measure supply telecommunications third country VAT Approximation of laws

History · 1 version

18 Aug 2020Reading

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Cited by 1: Commission Implementing Regulation (EU) 2020/1318
Cites 2: Council Directive 2009/132/EC of 19 October 2009 determining the scope of Article 143(b) and (c) of Directive 2006/112/EC as regards exemption from value added tax on the final importation of certain goods (Codified version); this act