Commission Implementing Regulation (EU) No 79/2012Show full title

Commission Implementing Regulation (EU) No 79/2012 of 31 January 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 (recast)

Article 14Entry into force

This Regulation shall enter into force on the 20th day following its publication in the Official Journal of the European Union.