THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to 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(1) and, in particular Articles 18, 35 and 37 thereof,
Whereas:
(1) The provisions on VAT administrative cooperation laid down in Regulation (EEC) No 218/92 and Council Directive 77/799/EEC of 19 December 1977 concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation, certain excise duties and taxation of insurance premiums(2) have been merged and strengthened in Regulation (EC) No 1798/2003.
(2) It is necessary to specify the exact categories of information to be exchanged without prior request, as well as the frequency with which those exchanges are to be made, and the relevant practical arrangements.
(3) Arrangements should be laid down for the provision of information communicated pursuant to Regulation (EC) No 1798/2003 by electronic means.
(4) Finally, it is necessary to establish a list of the statistical data needed for the evaluation of Regulation (EC) No 1798/2003.
(5) The measures provided for in this Regulation are in accordance with the opinion of the Standing Committee on Administrative Cooperation,
HAS ADOPTED THIS REGULATION:
OJ L 264, 15.10.2003, p. 1. Regulation as amended by Regulation (EC) No 885/2004 (OJ L 168, 1.5.2004, p. 1).
OJ L 336, 27.12.1977, p. 15. Directive as last amended by Directive 2004/56/EC (OJ L 127, 29.4.2004, p. 70).