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: Delegated Regulation (EU) 2020/2147
• Articles: 2

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:

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definition of geographic territory,

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principles of estimating dwelling services,

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treatment of repayments of VAT,

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measures on exhaustiveness,

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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 .