Legal provisions of COM(2021)14 - Amendment of Implementing Decision (EU) 2017/563 authorising Estonia to derogate from Article 287 of the VAT Directive - Main contents
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dossier | COM(2021)14 - Amendment of Implementing Decision (EU) 2017/563 authorising Estonia to derogate from Article 287 of the VAT Directive. |
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document | COM(2021)14 ![]() |
date | February 22, 2021 |
Article 1
In Article 2 of Implementing Decision (EU) 2017/563, the second paragraph is replaced by the following:
‘This Decision shall apply from 1 January 2018 until 31 December 2024.’.
Article 2
This Decision shall take effect on the date of its notification.
It shall apply from 1 January 2021 until 31 December 2024.
Article 3
This Decision is addressed to the Republic of Estonia.