Article 1
Point (d) of Article 7(2) of Implementing Regulation (EU) No 79/2012 is replaced by the following:
‘(d)
as from 1 January 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.’.