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European Union
Council Implementing Decision (EU) 2025/373
Article 1
(1)

Council Implementing Decision (EU) 2025/373

In forceThis text since 19 Feb 2025law://eu/dec/2025/373/art_1__pnt_1@2026-11-12

Version in force onWhereEuropean Union

(1) in Article 3, second paragraph, the date ‘28 February 2025…
(2) the Annex is replaced by the text appearing in the Annex t…

Contents

(1) in Article 3, second paragraph, the date ‘28 February 2025…
(2) the Annex is replaced by the text appearing in the Annex t…

(1)in Article 3, second paragraph, the date ‘28 February 2025’ is replaced by that of ‘29 February 2028’.

Key facts

Type: Decision · Council Implementing Decision (EU) 2025/373
Adopted: 18 Feb 2025
In force: 19 Feb 2025
Made by: Council of the European Union
Official: EUR-Lex 32025D0373 · ELI

Topics

bank deposit derogation from EU law electronic banking goods and services Poland provision of services supply tax collection taxpayer VAT Taxation Value added tax

History · 1 version

19 Feb 2025Reading

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Amends 1: Council Implementing Decision (EU) 2019/310
Cites 1: this act