48However, it must be stated that Regulation No 904/2010 is confined to enabling administrative cooperation for the purposes of exchanging information that may be necessary for the tax authorities of the Member States. That regulation does not therefore govern the powers of those authorities to carry out, in the light of such information, the classification of the transactions concerned under Directive 2006/112 (see, by analogy, judgment of 27 January 2009, Persche, C‑318/07, EU:C:2009:33, paragraphs 62 and 63 and the case-law cited).
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