Commission Delegated Regulation (EU) 2020/2147 of 8 October 2020 supplementing Regulation (EU) 2019/516 of the European Parliament and of the Council by defining the list of issues to be addressed in every verification cycle (Text with EEA relevance)

CELEX: 32020R2147
Document type: REG_DEL
Sector: Legislation
Date of document: 2020-10-08
In force since: 2021-01-07
Status: In force
ELI: http://data.europa.eu/eli/reg_del/2020/2147/oj

Text

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Article 1

The list of issues to ensure the reliability, exhaustiveness and comparability of the GNI data to be addressed in every verification cycle shall include the following subjects: definition of geographic territory, principles of estimating dwelling services, treatment of repayments of VAT, measures on exhaustiveness, treatment of non-collected VAT.

Article 2

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

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