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)
Data as of 2026-07-04 · Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗
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.
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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