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European Union
Council Decision (EU) 2021/991
Article 1
2.
(a)

Council Decision (EU) 2021/991

In forceThis text since 11 Jun 2021law://eu/dec/2021/991/art_1__para_2__pnt_a@2026-11-11

Version in force onWhereEuropean Union

1. By way of derogation from Articles 28, 30 and 110 of the T…
2. With reference to the rate of taxation applied to similar…
3. France shall apply the tax exemptions or reductions referr…

Contents

1. By way of derogation from Articles 28, 30 and 110 of the T…
2. With reference to the rate of taxation applied to similar…
3. France shall apply the tax exemptions or reductions referr…

(a)20 percentage points for the products listed in part A of Annex I;

Key facts

Type: Decision · Council Decision (EU) 2021/991
Adopted: 7 Jun 2021
In force: 11 Jun 2021
Applies from: 1 Jul 2021
Applies from: 1 Jan 2022
Made by: Council of the European Union
Official: EUR-Lex 32021D0991 · ELI

Topics

coronavirus disease derogation from EU law epidemic French overseas department and region import tax local tax originating product peripheral region tax exemption tax relief French overseas departments Taxation

History · 1 version

11 Jun 2021Reading

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Cited by 1: this act