# 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 9: Description relating to the business activity exchanged in the framework of VAT refund

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

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.

---
Source: https://www.legislation.gov.uk/eur/2012/79/article/9 (the official version)
Page: https://openlegislation.uk/eu-regulation-2012-79/article-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.