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 from 1 January 2018, except for the following provisions:
(a)((a)) Article 4(4), Articles 8, 13 and 20, Article 23(8), Article 30 and Article 35(3) shall apply from 31 December 2015;
(b)((b)) Article 4(2) and (3) shall apply from the date of application of the implementing acts referred to in Article 4(4);
(c)((c)) Article 5 shall apply from 31 December 2015. However, implementing acts adopted under Article 5 shall not apply before 1 January 2018;
(d)((d)) Articles 31 and 32 shall apply from 31 December 2015. However, delegated acts adopted under those Articles shall not apply before 1 January 2018.
This Regulation shall be binding in its entirety and directly applicable in all Member States.