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
Commission Implementing Regulation (EU) 2019/1129of 2 July 2019amending 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 taxTHE EUROPEAN COMMISSION,Having regard to the Treaty on the Functioning of the European Union,Having regard to Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added taxOJ L 268, 12.10.2010, p. 1., and in particular Article 17(2) and (3), Article 21(3) and Article 21a(3) thereof,Whereas:(1)Article 17(1)(f) and Article 21(2a) of Regulation (EU) No 904/2010 require Member States to store information on VAT exempted importations collected by them under Article 143(2) of Council Directive 2006/112/ECCouncil Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347, 11.12.2006, p. 1). and to grant other Member States automated access to that information, with a view to helping Member States identify discrepancies in VAT reporting and potential VAT frauds.(2)Information on such VAT exempted importations is already collected by national customs authorities under Regulation (EU) No 952/2013 of the European Parliament and of the CouncilRegulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (OJ L 269, 10.10.2013, p. 1). and forwarded to the Commission using the electronic system referred to in Article 56(1) of Commission Implementing Regulation (EU) 2015/2447Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code (OJ L 343, 29.12.2015, p. 558).. The storage of and automated access to information on VAT exempted importations required by Article 17(1)(f) and Article 21(2a) of Regulation (EU) No 904/2010 should take place using that same electronic system for the sake of efficiency. In order to guarantee uniform implementation of those Articles of Regulation (EU) No 904/2010, it is necessary to specify the data elements of customs information collected under Regulation (EU) No 952/2013 that correspond to the information referred to in Article 17(1)(f) of Regulation (EU) No 904/2010.(3)The technical details concerning the automated enquiry of the information referred to in Article 17(1)(f) of Regulation (EU) No 904/2010 should allow for national tax authorities and Eurofisc liaison officials to have automated access to the electronic system referred to in Article 56(1) of Implementing Regulation (EU) 2015/2447.(4)Article 21a of Regulation (EU) No 904/2010 grants Eurofisc liaison officials automated access to certain vehicle registration information. Automated enquiry of that information should be conducted via a version of the European Vehicle and Driving Licence Information System (EUCARIS) especially designed for the purposes of Article 21a of that Regulation. In the context of VAT, Eurofisc liaison officials should be in a position to request precise identification data relating to vehicles and their owners and holders. To this end, the data as well as the means that will be used to retrieve the data from the system should be specified. It is also necessary to define the availability and reliability of the system, how exchanges will be secured, and which communication network will be used.(5)At national level, incoming requests to access vehicle registration data for VAT purposes will usually be processed by each Member State's national vehicle registration authorities. Nevertheless, Member States should be free to decide to entrust that responsibility to another authority if they wish. As regards outgoing requests, Member States should again be free to decide whether to entrust responsibility for the processing of such requests to their national vehicle registration authorities or to another authority, such as their tax authorities.(6)Article 21(2)(e) and (2a)(d) and Article 21a(2) of Regulation (EU) No 904/2010 lay down the conditions under which access to certain information is to be granted. In order to implement those conditions, Member States should be required to allocate a unique personal user identification to each of their Eurofisc liaison officials and to make a list of those personal user identifications available to the other Member States and to the Commission. They should also make sure that each automated outgoing request for information sent out by their Eurofisc liaison officials contains the Eurofisc liaison official's personal user identification.(7)Articles 17(1)(f), 21(2a) and 21a of Regulation (EU) No 904/2010 are to apply from 1 January 2020, in accordance with Article 3 of Council Regulation (EU) 2018/1541Council Regulation (EU) 2018/1541 of 2 October 2018 amending Regulations (EU) No 904/2010 and (EU) 2017/2454 as regards measures to strengthen administrative cooperation in the field of value added tax (OJ L 259, 16.10.2018, p. 1).. Application of the measures provided for in this Regulation should therefore apply from 1 January 2020 too.(8)The measures provided for in this Regulation are in accordance with the opinion of the Standing Committee on Administrative Cooperation,HAS ADOPTED THIS REGULATION: