Article 2
This Regulation shall enter into force on the date of entry into force of Regulation (EU, Euratom) No 609/2014. Subject to the third and fourth subparagraphs, it shall apply from the same date. Point (6) of Article 1 shall apply to the calculation of interest for late payment of own resources that are due after the date of entry into force of this Regulation. However, the limitation on the total increase of the interest rate to 16 percentage points, as well as the limitation on the payment of interest for the VAT-based own resources only in relation to delays in entering amounts resulting from particular adjustments thereto on the date specified pursuant to measures taken by the Commission, shall also apply to the calculation of interest for late payment of own resources that were due prior to the date of entry into force of this Regulation, where those own resources only became known to the Commission or to the Member State concerned after the date of entry into force of this Regulation. Point (10) of Article 1 shall apply from 1 January 2014.