European Union Council Implementing Regulation 282/2011 – Version per Jan 1, 2020 08 March 2020243 views1 min read Source Council Implementing Regulation 282/2011 in English Link to the other languages Good things to remember about … the EU principles of protection of legitimate expectations and legal certainty in the context of a change of interpretation of a certain VAT topic by a tax authority Opinion Statement FC 1/2020 on the harmonisation of VAT penalties in the EU