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European Union
Council Implementing Regulation (EU) 2025/428
Article 2

Council Implementing Regulation (EU) 2025/428

In forceThis text since 20 Mar 2025law://eu/reg/2025/428/art_2@2026-11-10

Version in force onWhereEuropean Union

(1) Article 51 is deleted;
(2) Annex II is deleted.

Contents

(1) Article 51 is deleted;
(2) Annex II is deleted.

Article 2 #

Implementing Regulation (EU) No 282/2011 is amended as follows:

(1)Article 51 is deleted;

(2)Annex II is deleted.

Key facts

Type: Implementing regulation · Council Implementing Regulation (EU) 2025/428
Adopted: 18 Feb 2025
In force: 20 Mar 2025
Applies from: 1 Jul 2031
Applies from: 1 Jul 2032
Made by: Council of the European Union
Official: EUR-Lex 32025R0428 · ELI

Topics

digitisation electronic document electronic government goods and services supply tax exemption taxpayer VAT Approximation of laws Taxation Value added tax

History · 1 version

20 Mar 2025Reading

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Cited by 1: this act
Cites 1: Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (recast)

Article 2#

Article 2 #