Council Regulation (EU, Euratom) 2021/769 of 30 April 2021… Article 2
Council Regulation (EU, Euratom) 2021/769 of 30 April 2021… Article 2
Article 2
This Regulation shall enter into force on the date of entry into force of Decision (EU, Euratom) 2020/2053.
It shall apply from 1 January 2021.
However, Article 1 shall not apply to the production or correction of statements of the base for the VAT-based own resource for financial years before 2021.
Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04
CitationArticle 2 of Council Regulation (EU, Euratom) 2021/769 of 30 April 2021… (LawPlayer, data as of 2026-07-04)