# Commission Implementing Regulation (EU) No 815/2012 of 13 September 2012 laying down detailed rules for the application of Council Regulation (EU) No 904/2010, as regards special schemes for non-established taxable persons supplying telecommunications, broadcasting or electronic services to non-taxable persons, Article 8: Entry into force

Extent: E+W+S+N.I.

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
It shall apply from 1 January 2015.

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Source: https://www.legislation.gov.uk/eur/2012/815/article/8 (the official version)
Page: https://openlegislation.uk/eu-regulation-2012-815/article-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.