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)
| Amendments and corrections | |
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| November 6, 2023 | Modified by 32023R2184
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| July 1, 2021 | Modified by 32021R1218
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| July 1, 2021 | Modified by 32020R0021
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| January 1, 2020 | Modified by 32019R1129
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| 2015 | Modified by 32015R0524
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| July 1, 2013 | Modified by 32013R0519
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| February 21, 2012 | Entry into force - Date pub. +20 See Art 14 |
| Consolidated texts | ||
|---|---|---|
| November 6, 2023 | Modified by 32012R0079 02012R0079-20210701 32023R2184 | 02012R0079-20231106 |
| July 1, 2021 | Modified by 32012R0079 32020R0021 32020R1318 32021R1218 | 02012R0079-20210701 |
| January 1, 2020 | Modified by 32012R0079 32019R1129 | 02012R0079-20200101 |
| March 29, 2015 | Modified by 32012R0079 02012R0079-20130701 32015R0524 | 02012R0079-20150329 |
| July 1, 2013 | Modified by 02012R0079-20120221 32012R0079 32012R0079R(01) 32013R0519 32013R0519R(02) | 02012R0079-20130701 |
| February 1, 2012 | Date of publication | 32012R0079 |