Article 27

Regulation (EU) 2020/852 of the European Parliament and of the Council of 18 June 2020 on the establishment of a framework to facilitate sustainable investment, and amending Regulation (EU) 2019/2088 (Text with EEA relevance) · European Union

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union. Articles 4, 5, 6 and 7 and Article 8(1), (2) and (3) shall apply: in respect of the environmental objectives referred to in points (a) and (b) of Article 9 from 1 January 2022; and in respect of the environmental objectives referred to in points (c) to (f) of Article 9 from 1 January 2023. Article 4 shall not apply to certificate-based tax incentive schemes that exist prior to the entry into force of this Regulation and that set out requirements for financial products that aim to finance sustainable projects.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-27 · Text as adopted (Official Journal); later amendments are not incorporated in this text.