Article 6
The Commission shall adopt implementing acts establishing the measures necessary for the modification, extension and operation of the computerised system as relating to the matters referred to in Article 4(1) and the second subparagraph of Article 5(2). Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 7(2). Those implementing acts shall not affect the Union provisions in relation to the raising and checking of indirect taxes or administrative cooperation and mutual assistance in matters of indirect taxation.