Implementing decision 2021/1997 - Amendment of Implementing Decision (EU) 2018/1994 authorising Croatia to derogate from point (a) of Article 26(1) and Article 168 of the VAT Directive

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1.

Current status

This implementing decision has been published on November 17, 2021 and should have been implemented in national regulation on November 16, 2021 at the latest.

2.

Key information

official title

Council Implementing Decision (EU) 2021/1997 of 15 November 2021 amending Implementing Decision (EU) 2018/1994 authorising Croatia to introduce a special measure derogating from point (a) of Article 26(1) and Article 168 of Directive 2006/112/EC on the common system of value added tax
 
Legal instrument implementing decision
Number legal act Implementing decision 2021/1997
Regdoc number ST(2021)13075
Original proposal COM(2021)631 EN
CELEX number i 32021D1997

3.

Key dates

Document 15-11-2021; Date of adoption
Publication in Official Journal 17-11-2021; OJ L 408 p. 1-2
Effect 16-11-2021; Takes effect Date notif.
End of validity 31-12-2027; Linked to 32018D1994
Notification 16-11-2021

4.

Original proposal

 

5.

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