(2)Regulation (EU) No 904/2010, as amended by Council Regulation (EU) 2020/283note, laid down the Central Electronic System of Payment information (CESOP), which is a new electronic system for administrative cooperation and fight against fraud in the field of VAT. It is therefore necessary to amend Implementing Regulation (EU) No 79/2012 as regards the statistical data needed to evaluate the functioning of CESOP.
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