Chun na roghanna sin a fheidhmiú, ba cheart do na Ballstáit rialacha mionsonraithe a ghlacadh agus téacs na bhforálacha arna nglacadh a chur in iúl don Choiste um CBL.
For the exercise of those options, Member States should adopt detailed rules and communicate the text of adopted provisions to the VAT Committee.
Ballstát ar mian leis an beart dá dtagraítear i mír 1 a chur i bhfeidhm, cuirfidh sé an Coiste um CBL ar an eolas faoin méid sin.
A Member State wishing to apply the measure referred to in paragraph 1 shall inform the VAT Committee.
Cuirfidh siad in iúl don Choiste um CBL téacs phríomhfhorálacha an dlí náisiúnta atá glactha acu.
They shall communicate to the VAT Committee the text of the main provisions of national law they have adopted.
Maidir leis na Ballstáit a raibh rátaí laghdaithe á gcur i bhfeidhm acu nó a raibh díolúintí á ndeonú acu lena ngabhann an ceart CBL ar ionchur a asbhaint bunaithe ar mhaoluithe an 1 Eanáir 2021, ba cheart dóibh a chur in iúl don Choiste um CBL na príomhfhorálacha agus na príomhchoinníollacha maoluithe sin atá i bhfeidhm ina ndlí náisiúnta, agus ar tugadh rochtain orthu do Bhallstáit eile, an 1 Eanáir 2021.
Member States that were applying reduced rates or were granting exemptions with the right to deduct input VAT based on derogations on 1 January 2021 should communicate to the VAT Committee the main provisions and conditions of derogations in their national law applied on 1 January 2021 and to which access will be opened to other Member States.
Cuirfidh na Ballstáit in iúl don Choiste um CBL téacs phríomhfhorálacha an dlí náisiúnta agus na coinníollacha maidir le cur i bhfeidhm na rátaí laghdaithe agus na ndíolúintí sin a bhaineann le Airteagal 98(2), an dara fomhír, pointe (b), tráth nach déanaí ná an 7 Iúil 2022.
Member States shall communicate to the VAT Committee the text of the main provisions of national law and the conditions for the application of the reduced rates and exemptions relating to Article 98(2), second subparagraph, point (b), no later than 7 July 2022.
Cuirfidh na Ballstáit in iúl don Choiste um CBL téacs phríomhfhorálacha an dlí náisiúnta agus na coinníollacha maidir le cur i bhfeidhm na rátaí laghdaithe dá dtagraítear sa chéad fhomhír den mhír seo tráth nach déanaí ná an 7 Iúil 2022.
Member States shall communicate to the VAT Committee the text of the main provisions of national law and conditions for the application of the reduced rates referred to in the first subparagraph of this paragraph no later than 7 July 2022.
Cuirfidh na Ballstáit in iúl don Choiste um CBL téacs phríomhfhorálacha an dlí náisiúnta agus na coinníollacha maidir le cur i bhfeidhm na rátaí laghdaithe dá dtagraítear sa chéad fhomhír tráth nach déanaí ná an 7 Iúil 2022.
Member States shall communicate to the VAT Committee the text of the main provisions of national law and conditions for the application of the reduced rates referred to in the first paragraph no later than 7 July 2022.