European Commission 31 January 2012, Commission Implementing Regulation (EU) No 79/2012 of 31 January 2012 laying down detailed rules for implementing certain provisions of Council Regulation (EU) No 904/2010 concerning administrative cooperation and combating fraud in the field of value added tax (recast)

Also known as

European Union · · · Cited by 45 · 31-01-2012

Article 1. Subject matter
Article 2. Categories of information to be exchanged without prior request
Article 3. Subcategories of information to be exchanged without prior request
Article 4. Notification of abstention from participation in the exchange of information without prior request
Article 5. Frequency of the transmission of the information
Article 6. Transmission of communications
Article 7. Information to taxable persons
Article 8. Information exchanged in the framework of VAT refund
Article 9. Description relating to the business activity exchanged in the framework of VAT refund
Article 10. Notification of instruments and decisions relating to a VAT refund
Article 11. Statistical data
Article 12. Communication of national measures
Article 13. Repeal
Article 14. Entry into force
ANNEX I. The details on invoicing in accordance with by Article 32 of Regulation (EU) No 904/2010

1.2.2012

Official Journal of the European Union

L 29/13

COMMISSION IMPLEMENTING REGULATION (EU) No 79/2012

of 31 January 2012

laying down detailed rules for implementing certain provisions of Council Regulation (EU) No 904/2010 concerning administrative cooperation and combating fraud in the field of value added tax

(recast)

THE EUROPEAN COMMISSION,

Having regard to the

Read the full text

This document is published by eur-lex.europa.eu.

Moonlit adds the citation network (45 references), article-level links and cross-references, which are available to search for free.