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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) 2019/2088 (Taxonomy Regulation, also known as Framework Regulation) (Assimilated Law)RecitalsChapter I Subject matter, scope and definitions (arts. 1-2)Article 1 Subject matter and scopeArticle 2 DefinitionsChapter II Environmentally sustainable economic activities (arts. 3-24)Article 3 Criteria for environmentally sustainable economic activitiesArticle 4 Use of the criteria for environmentally sustainable economic activities in public measures, in standards and in labelsArticle 5 Transparency of environmentally sustainable investments in pre-contractual disclosures and in periodic reportsArticle 6 Transparency of financial products that promote environmental characteristics in pre-contractual disclosures and in periodic reportsArticle 7 Transparency of other financial products in pre-contractual disclosures and in periodic reportsArticle 8 Transparency of undertakings in non-financial statementsArticle 9 Environmental objectivesArticle 10 Substantial contribution to climate change mitigationArticle 11 Substantial contribution to climate change adaptationArticle 12 Substantial contribution to the sustainable use and protection of water and marine resourcesArticle 13 Substantial contribution to the transition to a circular economyArticle 14 Substantial contribution to pollution prevention and controlArticle 15 Substantial contribution to the protection and restoration of biodiversity and ecosystemsArticle 16 Enabling activitiesArticle 17 Significant harm to environmental objectivesArticle 18 Minimum safeguardsArticle 19 Requirements for technical screening criteriaArticle 20 Platform on Sustainable FinanceArticle 21 Competent authoritiesArticle 22 Measures and penaltiesArticle 23 RegulationsArticle 24 Member State Expert Group on Sustainable FinanceChapter III Final provisions (arts. 25-27)Article 25 Amendments to Regulation (EU) 2019/2088Article 26 ReviewArticle 27 Entry into force and applicationDone at
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Version status: In force | Document consolidation status: Assimilated law updated to reflect all known changes
This version in force from: 31 December 2020

Article 27 Entry into force and application

1. This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

2. 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.

3. 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.

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