(4)The outbreak of the COVID-19 crisis, which deeply affects all Member States and obliges them to take immediate action at national level as a priority by reallocating resources to other issues, causes difficulties for some Member States to finalise the necessary IT systems to implement and apply those changes as from 1 January 2021. Accordingly, the dates of application of the amendments to Title XII, Chapter 6 of Directive 2006/112/EC and to Regulation (EU) No 904/2010 have been postponed by Council Decision (EU) 2020/1109note and Council Regulation (EU) 2020/1108note by six months until 1 July 2021.
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