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)
Coming into Force | 01 July 2021 |
Published date | 01 July 2021 |
Celex Number | 02012R0079-20210701 |
Date | 01 July 2021 |
02012R0079 — EN — 01.07.2021 — 004.001
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►B | 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) (OJ L 029 1.2.2012, p. 13) |
Amended by:
Official Journal | ||||
No | page | date | ||
►M1 | COMMISSION REGULATION (EU) No 519/2013 of 21 February 2013 | L 158 | 74 | 10.6.2013 |
M2 | COMMISSION IMPLEMENTING REGULATION (EU) 2015/524 of 27 March 2015 | L 84 | 22 | 28.3.2015 |
►M3 | COMMISSION IMPLEMENTING REGULATION (EU) 2019/1129 of 2 July 2019 | L 179 | 1 | 3.7.2019 |
M4 | COMMISSION IMPLEMENTING REGULATION (EU) 2020/21 of 14 January 2020 | L 11 | 1 | 15.1.2020 |
►M5 | Amended by: COMMISSION IMPLEMENTING REGULATION (EU) 2020/1318 of 22 September 2020 | L 309 | 4 | 23.9.2020 |
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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)
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Article 1
Subject matter
This Regulation lays down detailed rules for implementing Articles 14, 17(1)(f), 21(2)(e), 21(2a)(d), 21a(1) and (2), 32, 48, 49 and Article 51(1) of Regulation (EU) No 904/2010.
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Article 2
Categories of information to be exchanged without prior request
The categories of information subject to automatic exchange, in accordance with Article 13 of Regulation (EU) No 904/2010, shall be the following:
information on non-established traders;
information on new means of transport.
Article 3
Subcategories of information to be exchanged without prior request
In respect of non-established traders the information subject to automatic exchange shall be the following:
information on the allocation of VAT identification numbers to taxable persons established in another Member State;
information on VAT refunds to taxable persons not established in the Member State of refund but established in another Member State pursuant to Council Directive 2008/9/EC.
In respect of new means of transport, the information subject to automatic exchange shall be the following:
information on supplies exempted in accordance with Article 138(2)(a) of Directive 2006/112/EC, of new means of transport as defined in Article 2(2), (a) and (b)of that Directive, by persons regarded as taxable persons pursuant to Article 9(2) of that Directive who are identified for VAT purposes;
information on supplies exempted in accordance with Article 138(2)(a) of Directive 2006/112/EC, of new vessels and aircraft as defined in Article 2(2), (a) and (b) of that Directive, by taxable persons identified for VAT purposes, other than those referred to in point (a), to persons not identified for VAT purposes;
information on supplies exempted in accordance with Article 138(2)(a) of Directive 2006/112/EC, of new motorised land vehicles as defined in Article 2(2), (a) and (b) of that Directive, by taxable persons identified for VAT purposes, other than those referred to in point (a), to persons not identified for VAT purposes.
Article 4
Notification of abstention from participation in the exchange of information without prior request
By 20 May 2012 each Member State shall notify the Commission in writing of its decision, taken in accordance with the second subparagraph of Article 14(1) of Regulation (EU) No 904/2010, as to whether it is going to abstain from taking part in the automatic exchange of one or more categories or subcategories of information referred to in Articles 2 and 3 of this Regulation. ►M1 Croatia shall notify the Commission of its decision, referred to in the previous sentence, to abstain from taking part in the automatic exchange of information by 1 July 2013. ◄ The Commission shall inform the other Member States accordingly of the categories for which a Member State has abstained.
Article 5
Frequency of the transmission of the information
In cases where the automatic exchange system is being used, information concerning the categories and subcategories referred to respectively in Articles 2 and 3 shall be provided as soon as it becomes available, and in any event within 3 months of the end of the calendar quarter during which that information has become available.
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Article 5a
Exchange of customs information
Each goods item shall be identified by the following information as required in accordance with Article 226 of Implementing Regulation (EU) 2015/2447:
the Master Reference Number; and
the customs declaration acceptance date.
Article 5b
Exchange of vehicle registration information
Automated enquiry of vehicle registration data shall take place within a decentralised structure.
The vehicle registration data exchanged via the EUCARIS system shall be transmitted in encrypted form.
The specific version of the software application developed by the EUCARIS nominated party for operation for the automated enquiry of vehicle registration data for the purposes of Article 21a of Regulation (EU) No 904/2010 shall be separate from other versions of that software application available in EUCARIS. Automated enquiries shall be conducted in compliance with the requirements for data security and technical conditions of the data exchange referred to in points 2 and 3 of Chapter 3 of the Annex to Council Decision 2008/616/JHA ( 3 ). The data elements of the vehicle registration data to be exchanged and the types of enquiry that are permitted shall be as specified in Annex VIII to this Regulation.
Article 5c
Identification of Eurofisc Liaison Officials accessing information collated by the customs authorities, the recapitulative statements collected pursuant to Chapter 6 of Title XI of Directive 2006/112/EC and vehicle registration data
To enable a Member State to identify a Eurofisc liaison official accessing information provided by that Member State under the conditions set out in Article 21(2)(e) or (2a)(d) or Article 21a(2) of Regulation (EU) No 904/2010, the following arrangements shall be implemented:
each Member State shall allocate a unique personal user identification to each of its Eurofisc liaison officials;
each Member State shall keep and update promptly a list of the names and unique personal user identifications of each of its Eurofisc liaison officials and shall make the up-to-date list available to the other Member States and the Commission;
each Member State shall ensure that any automated enquiry that it makes of the information referred to in Article 21(2)(e) or (2a)(d) or Article 21a(1) of Regulation (EU) No 904/2010 contains the unique personal user identification of the Eurofisc liaison official accessing the information.
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