Article 62
COUNCIL REGULATION (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax (recast) · European Union
This Regulation shall enter into force on the 20th day following its publication in the Official Journal of the European Union. It shall apply from 1 January 2012. However, Articles 33 to 37 shall apply from 1 November 2010; Chapter V, with the exception of Articles 22 and 23, shall apply from 1 January 2013; — Articles 38 to 42 shall apply from 1 January 2012 until 31 December 2014; and — Articles 43 to 47 shall apply from 1 January 2015.
Source: EUR-Lex CELLAR · retrieved 2026-07-31