Commission Implementing Regulation (EU) 2021/1948 of 10 November 2021 on the treatment of repayments of VAT to non-taxable persons and to taxable persons for their exempt activities for the purposes of Regulation (EU) 2019/516 of the European Parliament and of the Council on the harmonisation of gross national income at market prices (GNI Regulation) and repealing Commission Decision 1999/622/EC, Euratom and Commission Regulation (EC, Euratom) No 116/2005
Proposed act with possible EEA relevance
Act under scrutiny by EEA EFTA
Draft Joint Committee Decision (JCD) under consideration
Entry into force of Joint Committee Decision (JCD) pending
Incorporated into the EEA Agreement and in force
Incorporated into the EEA Agreement but no longer in force
Legal status
EU legal act incorporated into the EEA Agreement by a Joint Committee Decision (JCD)
Area (EEA Agreement)
XXI Statistics
Joint committee decision (JCD)
172/2023
In force in the EEA
Yes
Legal Documents
Commission Implementing Regulation (EU) 2021/1948 of 10 November 2021 on the treatment of repayments of VAT to non-taxable persons and to taxable persons for their exempt activities for the purposes of Regulation (EU) 2019/516 of the European Parliament and of the Council on the harmonisation of gross national income at market prices (GNI Regulation) and repealing Commission Decision 1999/622/EC, Euratom and Commission Regulation (EC, Euratom) No 116/2005
Framkvæmdarreglugerð framkvæmdastjórnarinnar (ESB) 2021/1948 frá 10. nóvember 2021 um meðferð á endurgreiðslu virðisaukaskatts til óskattskyldra aðila og til skattskyldra aðila vegna starfsemi sem nýtur undanþágu í samræmi við reglugerð Evrópuþingsins og ráðsins (ESB) 2019/516 um samræmingu vergra þjóðartekna á markaðsvirði (reglugerð um vergar þjóðartekjur) og niðurfellingu ákvörðunar 1999/ 622/EB, KBE og reglugerðar framkvæmdastjórnarinnar (EB, KBE) nr. 116/2005
Durchführungsverordnung (EU) 2021/1948 der Kommission vom 10. Novembber 2021 über die Behandlung von Mehrwertsteuer-Rückzahlungen an Nichtsteuerpflichtige und an Steuerpflichtige mit Bezug auf deren steuerbefreite Tätigkeiten für die Zwecke der Verordnung (EU) 2019/516 des Europäischen Parlaments und des Rates zur Harmonisierung des Bruttonationaleinkommens zu Marktpreisen (BNE-Verordnung) und zur Aufhebung der Entscheidung 1999/622/EG, Euratom der Kommission und der Verordnung (EG, Euratom) Nr. 116/2005 der Kommission
Kommisjonens gjennomføringsforordning (EU) 2021/1948 av 10. november 2021 om behandlingen av tilbakebetaling av merverdiavgift til ikke-avgiftspliktige personer og til avgiftspliktige personer for virksomhet som er fritatt for merverdiavgift, ved anvendelse av europaparlaments- og rådsforordning (EU) 2019/516 om harmonisering av bruttonasjonalinntekt etter markedspriser (BNI-forordningen) og om oppheving av kommisjonsvedtak 1999/622/EF, Euratom og kommisjonsforordning (EF, Euratom) nr. 116/2005
History
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