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Council Directive (EU) 2021/1159 of 13 July 2021 on temporary derogations for imports and certain supplies in response to the COVID-19 pandemic
On 15 July, Council Directive (EU) 2021/1159 of 13 July 2021 amending Directive 2006/112/ EC as regards temporary derogations for imports and certain supplies, in response to the COVID-19 pandemic, was published on OJEU .
In order to make the best possible use of the Union budget to tackle the very serious consequences of the COVID-19 pandemic, the exemptions introduced by this Directive should apply retroactively from 1 January 2021, which is essential to avoid the measures being taken to address the effects of the COVID-19 pandemic being rendered ineffective.Any adjustments required in relation to the initially taxed transactions could be made using existing correction mechanisms, e.g. through a subsequent declaration of VAT.
Thus, with effect from 1 January 2021, the following points shall be added to Articles 143(1) and 151 of Directive 2006/112/EC , which provide for the exemption of the following transactions:
Article 143(1)(fb) and Article 151(1)(ab) which provide that imports of goods by the Commission, and the supply of goods or services to the Commission, or by a body, office or agency established by it, in the exercise of its functions under Union law in response to the COVID-19 pandemic, are exempt from VAT, except where the imported or purchased goods and services are used, immediately or at a later date, for subsequent supplies for consideration by the Commission or by that body, office or agency.
por la que se modifica la Directiva 2006/112/CE en lo que respecta a las exenciones temporales relativas a las importaciones y a determinados suministros, en respuesta a la pandemia de COVID-19.