Chwilio Deddfwriaeth

Chwiliad Uwch

Council Regulation (EC) No 1798/2003 (repealed)Dangos y teitl llawn

Council Regulation (EC) No 1798/2003 of 7 October 2003 on administrative cooperation in the field of value added tax and repealing Regulation (EEC) No 218/92 (repealed)

Help about what version

Pa Fersiwn

Help about opening options

Dewisiadau Agor

Help about UK-EU Regulation

Legislation originating from the EU

When the UK left the EU, legislation.gov.uk published EU legislation that had been published by the EU up to IP completion day (31 December 2020 11.00 p.m.). On legislation.gov.uk, these items of legislation are kept up-to-date with any amendments made by the UK since then.

Close

Mae hon yn eitem o ddeddfwriaeth sy’n deillio o’r UE

Mae unrhyw newidiadau sydd wedi cael eu gwneud yn barod gan y tîm yn ymddangos yn y cynnwys a chyfeirir atynt gydag anodiadau.Ar ôl y diwrnod ymadael bydd tair fersiwn o’r ddeddfwriaeth yma i’w gwirio at ddibenion gwahanol. Y fersiwn legislation.gov.uk yw’r fersiwn sy’n weithredol yn y Deyrnas Unedig. Y Fersiwn UE sydd ar EUR-lex ar hyn o bryd yw’r fersiwn sy’n weithredol yn yr UE h.y. efallai y bydd arnoch angen y fersiwn hon os byddwch yn gweithredu busnes yn yr UE. EUR-Lex Y fersiwn yn yr archif ar y we yw’r fersiwn swyddogol o’r ddeddfwriaeth fel yr oedd ar y diwrnod ymadael cyn cael ei chyhoeddi ar legislation.gov.uk ac unrhyw newidiadau ac effeithiau a weithredwyd yn y Deyrnas Unedig wedyn. Mae’r archif ar y we hefyd yn cynnwys cyfraith achos a ffurfiau mewn ieithoedd eraill o EUR-Lex. The EU Exit Web Archive legislation_originated_from_EU_p3

Status:

EU_status_warning_original_version
This legislation may since have been updated - see the latest available (revised) version

  1. Introductory Text

  2. CHAPTER I GENERAL PROVISIONS

    1. Article 1.(1) This Regulation lays down the conditions under which the...

    2. Article 2.For the purposes of this Regulation: ‘competent authority of a...

    3. Article 3.(1) The competent authorities referred to in point 1 of...

    4. Article 4.(1) The obligation to give assistance as provided for in...

  3. CHAPTER II EXCHANGE OF INFORMATION ON REQUEST

    1. Section 1 Request for information and for administrative enquiries

      1. Article 5.(1) At the request of the requesting authority, the requested...

      2. Article 6.Requests for information and for administrative enquiries pursuant to Article...

      3. Article 7.(1) At the request of the requesting authority, the requested...

    2. Section 2 Time limit for providing information

      1. Article 8.The requested authority shall provide the information referred to in...

      2. Article 9.In certain special categories of cases, time limits different from...

      3. Article 10.Where the requested authority is unable to respond to the...

    3. Section 3 Presence in administrative offices and participation in administrative enquiries

      1. Article 11.(1) By agreement between the requesting authority and the requested...

    4. Section 4 Simultaneous controls

      1. Article 12.With a view to exchanging the information referred to in...

      2. Article 13.(1) A Member State shall identify independently the taxable persons...

  4. CHAPTER III REQUEST FOR ADMINISTRATIVE NOTIFICATION

    1. Article 14.The requested authority shall, at the request of the requesting...

    2. Article 15.Requests for notification, mentioning the subject of the instrument or...

    3. Article 16.The requested authority shall inform the requesting authority immediately of...

  5. CHAPTER IV EXCHANGE OF INFORMATION WITHOUT PRIOR REQUEST

    1. Article 17.Without prejudice to the provisions of Chapters V and VI,...

    2. Article 18.The following shall be determined in accordance with the procedure...

    3. Article 19.The competent authorities of the Member States may, in any...

    4. Article 20.Member States shall take the necessary administrative and organisational measures...

    5. Article 21.A Member State cannot be obliged, for the purposes of...

  6. CHAPTER V STORAGE AND EXCHANGE OF INFORMATION SPECIFIC TO INTRA-COMMUNITY TRANSACTIONS

    1. Article 22.(1) Each Member State shall maintain an electronic database in...

    2. Article 23.On the basis of the data stored in accordance with...

    3. Article 24.On the basis of the data stored in accordance with...

    4. Article 25.(1) Where the competent authority of a Member State is...

    5. Article 26.Where, for the purposes of Articles 22 to 25, the...

    6. Article 27.(1) Each Member State shall maintain an electronic database containing...

  7. CHAPTER VI PROVISIONS CONCERNING THE SPECIAL SCHEME IN ARTICLE 26C OF DIRECTIVE /EEC 77/388

    1. Article 28.The following provisions shall apply concerning the special scheme provided...

    2. Article 29.(1) The information from the non-established taxable person to the...

    3. Article 30.The return with the details set out in the second...

    4. Article 31.The provisions in Article 22 shall apply also to information...

    5. Article 32.The Member State of identification shall ensure that the amount...

    6. Article 33.Member States shall notify by electronic means the competent authorities...

    7. Article 34.Articles 28 to 33 shall apply for a period provided...

  8. CHAPTER VII RELATIONS WITH THE COMMISSION

    1. Article 35.(1) The Member States and the Commission shall examine and...

  9. CHAPTER VIII RELATIONS WITH THIRD COUNTRIES

    1. Article 36.(1) When the competent authority of a Member State receives...

  10. CHAPTER IX CONDITIONS GOVERNING THE EXCHANGE OF INFORMATION

    1. Article 37.Information communicated pursuant to this Regulation shall, as far as...

    2. Article 38.Requests for assistance, including requests for notification, and attached documents...

    3. Article 39.For the period provided for in Article 4 of Directive...

    4. Article 40.(1) The requested authority in one Member State shall provide...

    5. Article 41.(1) Information communicated in any form pursuant to this Regulation...

    6. Article 42.Reports, statements and any other documents, or certified true copies...

    7. Article 43.(1) For the purpose of applying this Regulation, Member States...

  11. CHAPTER X GENERAL AND FINAL PROVISIONS

    1. Article 44.(1) The Commission shall be assisted by the Standing Committee...

    2. Article 45.(1) Every three years from the date of entry into...

    3. Article 46.(1) The provisions of this Regulation shall be without prejudice...

    4. Article 47.Regulation (EEC) No 218/92 is hereby repealed. References made to...

    5. Article 48.This Regulation shall enter into force on 1 January 2004....

  12. Signature

Yn ôl i’r brig

Options/Help

Print Options

Close

Mae deddfwriaeth ar gael mewn fersiynau gwahanol:

Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.

Gwreiddiol (Fel y’i mabwysiadwyd gan yr UE): Mae'r wreiddiol version of the legislation as it stood when it was first adopted in the EU. No changes have been applied to the text.

Close

Dewisiadau Agor

Dewisiadau gwahanol i agor deddfwriaeth er mwyn gweld rhagor o gynnwys ar y sgrin ar yr un pryd

Close

Rhagor o Adnoddau

Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:

  • y PDF print gwreiddiol y fel adopted version that was used for the EU Official Journal
  • rhestr o newidiadau a wnaed gan a/neu yn effeithio ar yr eitem hon o ddeddfwriaeth
  • pob fformat o’r holl ddogfennau cysylltiedig
  • slipiau cywiro
  • dolenni i ddeddfwriaeth gysylltiedig ac adnoddau gwybodaeth eraill
Close

Rhagor o Adnoddau

Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:

  • y PDF print gwreiddiol y fel adopted fersiwn a ddefnyddiwyd am y copi print
  • slipiau cywiro

liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys

  • rhestr o newidiadau a wnaed gan a/neu yn effeithio ar yr eitem hon o ddeddfwriaeth
  • manylion rhoi grym a newid cyffredinol
  • pob fformat o’r holl ddogfennau cysylltiedig
  • dolenni i ddeddfwriaeth gysylltiedig ac adnoddau gwybodaeth eraill