Article 3

Council Directive 2013/42/EU of 22 July 2013 amending Directive 2006/112/EC on the common system of value added tax, as regards a Quick Reaction Mechanism against VAT fraud · European Union

This Directive shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union. It shall apply until 31 December 2018.

Cited at article level by

Council Directive (EU) 2018/1695 of 6 November 2018 amending… (EU) — sign in to see which provisions, and what they say.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-14 · Text as adopted (Official Journal); later amendments are not incorporated in this text.