Article 1 Amendments to Directive (EU) 2017/2455

Directive (EU) 2017/2455 is amended as follows:

1. (1)

   Article 2 is amended as follows:

   1. (a)

      the heading is replaced by the following:

      ‘ Amendments to Directive 2006/112/EC with effect from 1 July 2021 ’;

   2. (b)

      the introductory sentence is replaced by the following:

      ‘With effect from 1 July 2021, Directive 2006/112/EC is amended as follows:’;

2. (2)

   Article 3 is replaced by the following:

   ‘Amendment to Directive 2009/132/EC

   Article 3

   With effect from 1 July 2021, Title IV of Directive 2009/132/EC is deleted.’;

3. (3)

   in Article 4, paragraph 1 is amended as follows:

   1. (a)

      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.’;

   2. (b)

      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.’.