# 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), Article 8: Information exchanged in the framework of VAT refund

Extent: E+W+S+N.I.

Where a Member State of refund notifies other Member States that it requires additional electronic coded information as provided for in Article 9(2) of Directive 2008/9/EC, the codes specified in Annex III to this Regulation shall be used for the purposes of transmitting this information.

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Source: https://www.legislation.gov.uk/eur/2012/79/article/8 (the official version)
Page: https://openlegislation.uk/eu-regulation-2012-79/article-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.