{
  "url": "https://openlegislation.uk/eu-regulation-2012-79/article-9",
  "json_url": "https://openlegislation.uk/eu-regulation-2012-79/article-9.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": "article/9",
  "kind": "article",
  "number": "9",
  "heading": "Description relating to the business activity exchanged in the framework of VAT refund",
  "text": "Where a Member State of refund requires a description of the applicants business activity as provided for in Article 11 of Directive 2008/9/EC, such information shall be given at the fourth level of the NACE Rev. 2 codes, as provided for in Article 2(1)(d) of Regulation (EC) No 1893/2006.",
  "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/article/9",
    "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."
}