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)
Modified by
Commission Implementing Regulation (EU) 2019/1129 of 2 July 2019 amending Implementing Regulation (EU) No 79/2012 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
| January 1, 2020 | article 5a | Addition |
| January 1, 2020 | annex VII | Addition |
| January 1, 2020 | annex VIII | Addition |
| January 1, 2020 | article 1 | Replacement |
| January 1, 2020 | article 5c | Addition |
| January 1, 2020 | article 5b | Addition |