Implementing decision 2021/1998 - Authorisation of Estonia to derogate from Article 26(1), point (a), and Articles 168 and 168a of the VAT Directive

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Contents

  1. Current status
  2. Key information
  3. Key dates
  4. Original proposal
  5. Sources and disclaimer
  6. Full version
  7. EU Monitor

1.

Current status

This implementing decision is in effect until December 31, 2024 and should have been implemented in national regulation on November 16, 2021 at the latest.

2.

Key information

official title

Council Implementing Decision (EU) 2021/1998 of 15 November 2021 authorising Estonia to apply a measure derogating from Article 26(1), point (a), and Articles 168 and 168a of Directive 2006/112/EC on the common system of value added tax
 
Legal instrument implementing decision
Number legal act Implementing decision 2021/1998
Regdoc number ST(2021)13108
Original proposal COM(2021)626 EN
CELEX number i 32021D1998

3.

Key dates

Document 15-11-2021; Date of adoption
Publication in Official Journal 17-11-2021; OJ L 408 p. 3-5
Effect 16-11-2021; Takes effect Date notif.
Deadline 31-03-2024; See Art 4
End of validity 31-12-2024; See Art. 4
Notification 16-11-2021

4.

Original proposal

 

5.

Sources and disclaimer

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6.

Full version

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7.

EU Monitor

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