L 314/50 Official Journal of the European Union 1.12.2009 COMMISSION REGULATION (EC) No 1174/2009 of 30 November 2009 laying down rules for the implementation of Articles 34a and 37 of Council Regulation (EC) No 1798/2003 as regards refunds of value added tax under Council Directive 2008/9/EC THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Community, Having regard to Council Regulation (EC) No 1798/2003 of 7 October 2003 on administrative cooperation in the field of value added tax and repealing Regulation (EEC) No 218/92 (1) and in particular Articles 34a and 37 thereof, Having regard to Council Directive 2008/9/EC of 12 February 2008 laying down detailed rules for the refund of value added tax, provided for in Directive 2006/112[EC, to taxable persons not established in the Member State of refund but established in another Member State (?), and in particular Article 11 thereof, Whereas: O] O] O] Article 9(2) of Directive 2008/9/EC provides that the Member State of refund may require the applicant to provide additional electronic coded information supple- menting the codes set out in Article 9(1) of Directive 2008/9/EC, to the extent that such information is necessary due to any restrictions on the right of deduction under Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (%), or for the implementation of a derogation received by the Member State of refund under Articles 395 or 396 of that Directive. Pursuant to Article 34a(2) of Regulation (EC) No 1798/2003, the competent authorities of the Member State of refund are to notify by electronic means the competent authorities of the other Member States of any information required by them under Article 9(2) of Directive 2008/9/EC. For that purpose, the technical details for the trans- mission of the additional information required by Member States under Article 9(2) of Directive 2008/9/EC should be determined. In particular, the codes to be used for the transmission of this information should be specified. The codes set out in the Annex to this Regulation have been developed by the Standing Committee on Administrative Cooperation (SCAC) on the basis of the information required by Member States L 264, 15.10.2003, p. 1. L 44, 20.2.2008, p. 23. L 347, 11.12.2006, p. 1. 0] 0] for the purposes of applying Article 9(2) of Directive 2008/9/EC. Applicants may be required according to Article 11 of Directive 2008/9/EC to provide a description of their business activity using harmonised codes. For that purpose, the commonly used codes provided for in Article 2(1)(d) of Regulation (EC) No 1893/2006 of the European Parliament and of the Council of 20 December 2006 establishing the statistical classification of economic activities NACE Revision 2 and amending Council Regulation (EEC) No 3037/90 as well as certain EC Regulations on specific statistical domains (¥) should be employed. Article 14 of Regulation (EC) No 1798/2003 states that the requested authority shall, at the request of the requesting authority, notify the addressee of all instruments and decisions emanating from the adminis- trative authorities and concerning the application of VAT legislation in the Member State in which the requesting authority is established. Where a Member State of refund requests the Member State of establishment to notify the applicant of its decisions and instruments for the purposes of the appli- cation of Directive 2008/9/EC, for reasons of data protection, it should be possible that such notification be made via the common communication network/ common system interface (CCN/CSI) as defined in Article 2(1)(19) of Regulation (EC) No 1798/2003. This Regulation lays down rules implementing, inter alia, Article 34a inserted in Regulation (EC) No 1798/2003 by Article 1 of Council Regulation (EC) No 143/2008 of 12 February 2008 amending Regulation (EC) No 1798/2003 as regards the introduction of administrative cooperation and the exchange of information concerning the rules relating to the place of supply of services, the special schemes and the refund procedure for value added tax (°). Therefore, this Regulation should enter into force on the same date that Article 1 of Regulation (EC) No 143/2008 becomes applicable. The measures provided for in this Regulation are in accordance with the opinion of the Standing Committee on Administrative Cooperation, L 393, 30.12.2006, p. 1. L 44, 20.2.2008, p. 1.