{
  "url": "https://openlegislation.uk/eu-regulation-2020-21/article-1",
  "json_url": "https://openlegislation.uk/eu-regulation-2020-21/article-1.json",
  "legislation": "eur/2020/21",
  "legislation_title": "Commission Implementing Regulation (EU) 2020/21 of 14 January 2020 amending Implementing Regulation (EU) No 79/2012 laying down detailed rules for implementing certain provisions of Council Regulation (EU) No 904/2010 concerning administrative cooperation and combating fraud in the field of value added tax",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2020-21",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": null,
  "text": "In Article 7(2) of Implementing Regulation (EU) No 79/2012, point (d) is replaced by the following:\n(d) ‘ as from 1 July 2021 , the tax rates applicable to supplies of goods and services in accordance with the special schemes provided for in Chapter 6 of Title XII of Directive 2006/112/EC referred to in the second paragraph of Article 47g of Regulation (EU) No 904/2010. ’ .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Substituted by Commission Implementing Regulation (EU) 2020/1318 of 22 September 2020 amending Implementing Regulations (EU) 2020/21 and (EU) No 2020/194 as regards the dates of application in response to the COVID‐19 pandemic."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2020/21/article/1",
    "retrieved_at": "2026-11-01T14:42:52.428714+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}