Contents
Article 1Amendments to Implementing Regulation (EU) 2020/21#
Implementing Regulation (EU) 2020/21 is amended as follows:
(1)Article 1 is replaced by the following:‘Article 1In Article 7(2) of Implementing Regulation (EU) No 79/2012, point (d) is replaced by the following:
(d)as from 1 July 2021, the tax rates applicable to supplies of goods and services in accordance with the special schemes provided for in Chapter 6 of Title XII of Directive 2006/112/EC referred to in the second paragraph of Article 47g of Regulation (EU) No 904/2010.’ ’;
(2)in Article 2, the second paragraph is replaced by the following:‘It shall apply from 1 July 2021.’;
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