Article 1
Directive (EU) 2017/2455 is amended as follows: Article 2 is amended as follows: the heading is replaced by the following: ‘Amendments to Directive 2006/112/EC with effect from 1 July 2021’; the introductory sentence is replaced by the following: ‘With effect from 1 July 2021, Directive 2006/112/EC is amended as follows:’; Article 3 is replaced by the following: ‘Article 3 Amendment to Directive 2009/132/EC With effect from 1 July 2021, Title IV of Directive 2009/132/EC is deleted.’; in Article 4, paragraph 1 is amended as follows: the second subparagraph is replaced by the following: ‘Member States shall adopt and publish, by 30 June 2021, the laws, regulations and administrative provisions necessary to comply with Articles 2 and 3 of this Directive. They shall immediately communicate to the Commission the text of those provisions.’; the fourth subparagraph is replaced by the following: ‘They shall apply the measures necessary to comply with Articles 2 and 3 of this Directive from 1 July 2021.’.
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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.