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Technical Standards
2019
Commission Delegated Regulation (EU) 2019/815
Article 8 Entry into force and application

You are viewing the version of the document as on 2021-01-01.

Article 8 Entry into force and application

01/01/2021

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

It shall apply to annual financial reports containing financial statements for financial years beginning on or after 1 January 20211.

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Article 8 Entry into force and application