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Directive (EU) 2021/1159
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Article 4
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Directive (EU) 2021/1159
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Recitals
Article 1
Article 2 — Transposition
Article 3
Article 4
Final
Timeline
Published on: July 15th 2021
In force since: January 1st 2021
Passed by
Council of the European Union
Based on:
TFEU
Amends:
Directive 2006/112/EC
Cites:
Directive (EU) 2020/2020
Regulation (EU) 2020/521
Cited by:
Regulation (EU) 2022/432
Topics
VAT
goods and services
tax relief
provision of services
crisis management
import (EU)
tax exemption
epidemic
coronavirus disease
public health
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Directive (EU) 2021/1159
Status
Council Directive (EU) 2021/1159 of 13 July 2021 amending Directive 2006/112/EC as regards temporary exemptions on importations and on certain supplies, in response to the COVID-19 pandemic
Article 4
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Article 4
This Directive is addressed to the Member States.
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July 13th 2021
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