implementing measures for Directive 2006/112/EC on the common system of value added tax and is a recast of Regulation (EC) No. 1777/2005. Legal basis The statutory basis of Implementing Regulations is set out in Articles 164 and 178 of the TFEU, regarding the Implementing Regulations of the European Social Fund and the European Regional Development Funds. The validity of Implementing Regulations as legal acts depends on the "basic Regulations". The latter lay down the fundamental rules, while the implementing regulations set out the technical provisions. Structure The structure of Regulation (EU) No. 282/2011 follows the structure of the VAT Directive and affects almost all areas: 1. Recitals (No. 1-46) 2. Chapters (Ch. I-XII) 3. Appendix (App. I-IV) Aim and subject As mentioned in recital No. 1 of the Regulation a number of substantial changes are to be made to Council Regulation (EC) No. 1777/2005 of 17 October 2005 laying down implementing measures for Directive 77/388/EEC on the common system of value added tax. It is desirable, for reasons of clarity and rationalization, that the provisions in question should be recast. One of the main reasons for the need of amendment, referring to recital No. 3 of the Regulation, is the transpose of changes resulting from the adoption of Council Directive 2008/8/EC of 12 February 2008 amending Directive 2006/112/EC as regards the place of supply of services. Additionally the adoption of the Commission Regulation (EC) No. 520/2009 – covering changes to the place of supply and service – requires the mentioned modification. The objective is to ensure uniform application of the current VAT system by laying down rules implementing Directive 2006/112/EC, in particular in respect of taxable persons, the supply of goods and services, and the place of taxable transactions (cf. recital No. 4 Reg.). Scope of application In accordance with Article 5 subparagraph 4 of the Treaty of European Union (TEU) this Regulation does not go beyond what is necessary in order to achieve the abovementioned objective (principle of proportionality; cf. recital No. 4 Reg.). Referring to recital No. 5 of the Regulation these implementing provisions contain specific rules in response to selective questions of application and are designed to bring uniform treatment throughout the Union to those specific circumstances only. They are therefore not conclusive for other cases and, in view of their formulation, are to be applied restrictively. Major subjects and most relevant changes Definition of the scope