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European Union
Commission Implementing Regulation (EU) 2021/2263
preamble
Recital (5)

Commission Implementing Regulation (EU) 2021/2263

In forceThis text since 17 Dec 2021law://eu/reg/2021/2263/rct_5@2026-11-12

Version in force onWhereEuropean Union

(5)The application of this Regulation should be deferred to 1 January 2022 in order to be aligned to the application of national measures enacted for the transposition of Council Directive (EU) 2020/1151^note.

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Type: Implementing regulation · Commission Implementing Regulation (EU) 2021/2263
Adopted: 17 Dec 2021
In force: 1 Jan 2022
Applies from: 9 Jan 2022
Made by: Directorate-General for Taxation and Customs Union, European Commission
Official: EUR-Lex 32021R2263 · ELI

Topics

administrative cooperation alcoholic beverage beverage industry carriage of goods data processing exchange of information excise duty small and medium-sized enterprises tax harmonisation Approximation of laws Excise Taxation

History · 1 version

17 Dec 2021Reading

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Cites 1: Council Directive (EU) 2020/1151