The Council of Ministers and the Commission, and the European Parliament acting jointly with the Council, are empowered to issue regulations in order to carry out their tasks. Regulations set out the reasoning on which they are based, and refer to any proposals or opinions obtained. They are published in the Official Journal of the European Union, and enter into force on either the date specified

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Home / De-Voil /Part V1 General principles and rates of tax /Division V1.2 History, legislation and administration /European legislation / V1.223 EU regulations