Signature
United Kingdom
This Regulation shall enter into force on the day following that of its publication in the Official Journal of the European Union.
It shall apply from 1 January 2021.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 16 December 2020.
For the Commission,
On behalf of the President,
Gerassimos Thomas
Director-General
Directorate-General for Taxation and Customs Union