{
  "url": "https://openlegislation.uk/eu-regulation-2012-79/annex-VI",
  "json_url": "https://openlegislation.uk/eu-regulation-2012-79/annex-VI.json",
  "legislation": "eur/2012/79",
  "legislation_title": "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)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2012-79",
  "path": "annex/VI",
  "kind": "annex",
  "number": "VI",
  "heading": null,
  "text": "Correlation Table\nRegulation (EC) No 1925/2004\nRegulation (EC) No 1174/2009\nThis Regulation\nArticle 1\nArticle 1\nArticle 2\n—\nPoints (1) and (2) of Article 3\nArticle 2(1) and (2)\nPoints (3), (4) and (5) of Article 3\n—\nArticle 4(1) and (2)\nArticle 3(1) and (2)\nArticle 4(3), (4) and (5)\n—\nThe first paragraph of Article 5\nArticle 4\nThe second paragraph of Article 5\n—\nArticle 6\nArticles 5\nArticle 7\nArticle 6\nArticle 8\n—\nArticle 9\nArticle 11\nArticle 10\nArticle 12\nArticle 11\nArticle 14\nAnnex\nAnnex IV\nArticle 1\nArticle 8\nArticle 2\nArticle 9\nArticle 3\nArticle 10\nAnnex\nAnnex III",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2012/79/annex/VI",
    "retrieved_at": "2026-11-01T14:49:37.183623+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}