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European Union
Commission Implementing Regulation (EU) No 79/2012
Article 5a
4.

Commission Implementing Regulation (EU) No 79/2012

law://eu/reg/2012/79/art_5a__para_4@2026-11-12

Version in force onWhereEuropean Union

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Key facts

Type: Implementing regulation · Commission Implementing Regulation (EU) No 79/2012
Adopted: 31 Jan 2012
In force: 21 Feb 2012
Text current to: 26 Oct 2026
Made by: European Commission
Official: EUR-Lex 32012R0079 · ELI

Topics

administrative cooperation data transmission exchange of information information network means of transport statistics tax rebate VAT Information and verification Taxation Value added tax

Contents

1. The storage of and automated access by competent authoriti…1 change
2. Automated access pursuant to Article 21(2a) of Regulation…
3. Each goods item shall be identified by the following infor…
4. Annex VII to this Regulation sets out which piece of infor…

Contents

1. The storage of and automated access by competent authoriti…1 change
2. Automated access pursuant to Article 21(2a) of Regulation…
3. Each goods item shall be identified by the following infor…
4. Annex VII to this Regulation sets out which piece of infor…

History · 1 version

26 Oct 2026Reading
changed by Commission Implementing Regulation (EU) 2019/1129

This text since 26 Oct 2026

In force

4.Annex VII to this Regulation sets out which piece of information referred to in Article 17(1)(f) of Regulation (EU) No 904/2010 corresponds to which data element of the customs system as defined in Annex B to Implementing Regulation (EU) 2015/2447.

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Connections

Cited by 6: Commission Implementing Regulation (EU) 2026/22106 provisions; Commission Implementing Regulation (EU) 2023/21846 provisions; Commission Implementing Regulation (EU) 2020/1318; Commission Implementing Regulation (EU) 2019/1129; Commission Implementing Regulation (EU) 2015/524; Commission Regulation (EU) No 519/20133 provisions
Cites 2: Commission Implementing Regulation (EU) 2015/2447; Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax (recast)