Division (2) 32012 R 0079: 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 (OJ L 29, 1.2.2012, p. 13):

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

In Article 4, the following sentence is inserted after the first sentence:

‘Croatia shall notify the Commission of its decision, referred to in the previous sentence, to abstain from taking part in the automatic exchange of information by 1 July 2013.’
In Annex IV, Part A, the following entry is inserted after the entry for France:

‘HR’.