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New version applies from 04/01/2011 — introduced by Directive 2010/78/EU. 192 provisions change. Later versions: 21/07/2011, 20/06/2013, 17/09/2014, 01/01/2019, 07/01/2020, 26/06/2021, 02/08/2021, 01/01/2023, 09/01/2024, 17/01/2025, 16/04/2026. Recital 83 changes in this version: compare with the current text.

Recital 83

Recital 83

(83)This Directive should not affect national rules on taxation, including arrangements that may be imposed by Member States to ensure compliance with those rules in their territory.

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