Regulation (EC) No 638/2004 of the European Parliament and of the CouncilDangos y teitl llawn

Regulation (EC) No 638/2004 of the European Parliament and of the Council of 31 March 2004 on Community statistics relating to the trading of goods between Member States and repealing Council Regulation (EEC) No 3330/91

Article 7U.K.Parties responsible for providing information

[F11. The parties responsible for providing the information for the Intrastat system shall be:

(a) the taxable person as defined in Title III of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1) , in the Member State of dispatch, who:

(i)

has concluded the contract, with the exception of transport contracts, giving rise to the dispatch of goods or, failing that;

(ii)

dispatches or provides for the dispatch of the goods or, failing that;

(iii)

is in possession of the goods which are the subject of the dispatch;

or its tax representative in accordance with Article 204 of Directive 2006/112/EC; and

(b) the taxable person as defined in Title III of Directive 2006/112/EC, in the Member State of arrival, who:

(i)

has concluded the contract, with the exception of transport contracts, giving rise to the delivery of goods or, failing that;

(ii)

takes delivery or provides for delivery of the goods or, failing that;

(iii)

is in possession of the goods which are the subject of the delivery;

or its tax representative in accordance with Article 204 of Directive 2006/112/EC.]

2.The parties responsible for providing information may transfer the task to a third party, but such transfer shall in no way reduce the responsibility of the said party.

3.Failure by any party responsible for providing information to fulfil his/her obligations under this Regulation shall render him/her liable to the penalties which the Member States shall lay down.

Textual Amendments

Textual Amendments