Article 65

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) · 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 July 2011. However: — point (a) of Article 3, point (b) of Article 11(2), Article 23(1) and Article 24(1) shall apply from 1 January 2013, — point (b) of Article 3 shall apply from 1 January 2015, — point (c) of Article 11(2) shall apply until 31 December 2014.

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Source: EUR-Lex CELLAR · retrieved 2026-07-31