1.2.2012 Official Journal of the European Union L 29/13 REGULATIONS 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, which those exchanges are to be made, and the relevant Having regard to the Treaty on the Functioning of the European Union, Having regard to Council Regulation (EU) No 904/2010 of practical arrangements. To the extent that Member States intend to abstain from such exchange, they should notify it to the Commission in accordance with Article 14(1) of Regulation (EU) No 904/2010. 7 October 2010 on administrative cooperation and @ Pufrsuant. to A}rltilcllebSI of Regu!atiog (l])EU) No 904/ 201h0 combating fraud in the field of value added tax (!) and, in t)r;i(t)izrsnat;(;n ?ara ase Coon;:irtl)lféllczll)te elitc‘zlre(frrllictaxmael;;s_ particular Articles 14, 32, 48 and 49 and Article 51(1) thereof, pe Y o Consequently, the practical arrangements and technical details should be laid down. Whereas: (5)  Practical arrangements should be determined for the (1)  To improve and supplement the instruments to combat provision of information relating to invoicing rules, fraud, Council Regulation (EC) No 1798/2003 of value added tax (VAT) rates applicable in the context 7 October 2003 on administrative cooperation in the of the special schemes applicable to non-established field of value added tax and repealing Regulation (EEC) taxable persons and the additional electronic coded No 218/92 (3 has been recast and repealed by Regu- information referred to in Article 9(2) of Council lation (EU) No 904/2010. The rules as they can be Directive 2008/9/EC of 12 February 2008 laying down found in Regulation (EU) No 904/2010 should be detailed rules for the refund of value added tax, provided reflected at the level of the acts implementing Regulation for in Directive 2006/112[EC, to taxable persons not (EU) No 904/2010. established in the Member State of refund but established in another Member State (%). (2)  Commission Regulation (EC) No 1925/2004 of 29 Qctober 2004 lay%n.g down detaﬂgd rules fOF imple- (6)  In order to ensure that Member States are able to effec- menting certain provisions of Cgupc1l Regulatlon (EC) tively make use of the possibilities to require the No 17?8/2003 concerning ad§n1n1stratlve cooperation information foreseen by certain provisions of Directive in the field pf value-added tax (°) has been substantially 2008/9/EC, it is necessary to specify the relevant ?Hﬁend.ed‘ Siﬁce ﬁgth? amenfdm}:nts latr'e to lE)EI mz;\(lie harmonised codes to be applied when exchanging the 9004?/‘§gllg0 ande inaof(ferlotrcl) hgve a :igrilglael(s)gt oé ru)les 02 re%le V;nt i}rllform}zlltion, }ilndil; ingk thle jcams thiiough . ; i the exchange of information it should be recast in the zitlhc R«:;Slatie(j(rf (%III%CI\ISO 09110 4/2%160'p ace, I accordance interests of clarity together with Commission Regulation (EC) No 1174/2009 of 30 November 2009 laying down rules for the implementation of Articles 34a and 37 of . - . Coundil Regulatli)on (EC) No 1798/2003 as regards (7)  Article 9(2) of Directive 2008/9/EC provides t.hat the refunds of value added tax under Council Directive Member State of refund may require the applicant to 2008/9/EC (% 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 (3) In order to facilitate the exchange of information necessary due to any restrictions  on the right of between Member States it is necessary to specify the deduction under Council Directive 2006/112[/EC of exact categories of information to be exchanged 28 NovemE)er 2006 on.the common system of Va.lue without prior request, as well as the frequency with added tax (%), or for the implementation of a derogation received by the Member State of refund under () O] L 268, 12.10.2010, p. 1 Article 395 or 396 of that Directive. () O] L 264, 15.10.2003, p. 1. . () OJ L 331, 5.11.2004, p. 13. () OJ L 44, 20.2.2008, p. 23. () OJ L 314, 1.12.2009, p. 50. () OJ L 347, 11.12.2006, p. 1.