Commission Implementing Regulation (EU) No 79/2012 Article 9

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

Article 9

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.

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Other provisions in Commission Implementing Regulation (EU) No 79/2012

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04

CitationArticle 9 of Commission Implementing Regulation (EU) No 79/2012 (LawPlayer, data as of 2026-07-04)

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