Regulation (EU) 2020/852 of the European Parliament and of the Council of 18 June 2020 on the establishment of a framework to facilitate sustainable investment, and amending Regulation (EU) 2019/208

European Parliament, Council of the European Union

Official Journal of the European Union

6/22/2020

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union. Articles 4, 5, 6 and 7 and Article 8(1), (2) and (3) shall apply: (a) in respect of the environmental objectives referred to in points (a) and (b) of Article 9 from 1 January 2022; and (b) in respect of the environmental objectives referred to in points (c) to (f) of Article 9 from 1 January 2023. Article 4 shall not apply to certificate-based tax incentive schemes that exist prior to the entry into force of this Regulation and that set out requirements for financial products that aim to finance sustainable projects.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

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