
Article 1 

 Implementing Regulation (EU) 2016/1140 is repealed.
Article 2 
This Regulation shall enter into force on the day following that of its publication in the Official Journal of the European Union.
This Regulation shall be binding in its entirety and directly applicable in all Member States.Done at Brussels, 18 June 2020.
For the Commission,
On behalf of the President,
Philip KERMODE
Acting Director-General
Directorate-General for Taxation and Customs Union