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New version applies from 01/01/2013. 69 provisions change. Later versions: 01/07/2013, 15/08/2013, 01/01/2014, 01/01/2015, 01/06/2016, 17/07/2018, 04/12/2018, 01/01/2019, 16/01/2019, 01/01/2020, 26/11/2020, 12/12/2020, 01/07/2021, 06/04/2022, 01/07/2022, 01/01/2024, 01/01/2025, 20/03/2025, 14/04/2025. Recital 39 changes in this version: compare with the current text.

Recital 39

Recital 39

(39)The rules governing deductions should be harmonised to the extent that they affect the actual amounts collected. The deductible proportion should be calculated in a similar manner in all the Member States.

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