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Council Regulation (EU) No 904/2010Dangos y teitl llawn
Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax (recast)
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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.
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ANNEX I
List of supplies of goods and services to which Article 7(3) and (4) applies:
1.
distance selling (Articles 33 and 34 of Directive 2006/112/EC);
2.
services connected with immovable property (Article 47 of Directive 2006/112/EC);
3.
telecommunication services, radio and television broadcasting services and electronically supplied services (Article 58 of Directive 2006/112/EC);
4.
hiring, other than short-term hiring, of a means of transport to a non-taxable person (Article 56 of Directive 2006/112/EC).
ANNEX II
Repealed Regulation and successive amendments
| Council Regulation (EC) No 1798/2003 | OJ L 264, 15.10.2003, p. 1. |
| Council Regulation (EC) No 885/2004 | OJ L 168, 1.5.2004, p. 1. |
| Council Regulation (EC) No 1791/2006 | OJ L 363, 20.12.2006, p. 1. |
| Council Regulation (EC) No 143/2008 | OJ L 44, 20.2.2008, p. 1. |
| Council Regulation (EC) No 37/2009 | OJ L 14, 20.1.2009, p. 1. |
ANNEX III
CORRELATION TABLE
| Regulation (EC) No 1798/2003 | This Regulation |
|---|---|
| First and second subparagraphs of Article 1(1) | First and second subparagraphs of Article 1(1) |
| Third subparagraph of Article 1(1) | — |
| Fourth subparagraph of Article 1(1) | Article 1(4) |
| Article 1(2) | Article 1(3) |
| Article 2(1)(1) | Article 3 |
| Article 2(1)(2) | Article 2(1)(a) |
| Article 2(1)(3) | Article 2(1)(b) |
| Article 2(1)(4) | Article 2(1)(c) |
| Article 2(1)(5) | Article 2(1)(d) |
| Article 2(1)(6) | Article 2(1)(e) |
| Article 2(1)(7) | Article 2(1)(f) |
| Article 2(1)(8) | Article 2(1)(g) |
| Article 2(1)(9) | Article 2(1)(h) |
| Article 2(1)(10) | Article 2(1)(i) |
| Article 2(1)(11) | Article 2(1)(j) |
| Article 2(1)(12) | Article 2(1)(k) |
| Article 2(1)(13) | Article 2(1)(l) |
| Article 2(1)(14) | — |
| Article 2(1)(15) | Article 2(1)(m) |
| Article 2(1)(16) | Article 2(1)(n) |
| Article 2(1)(17) | — |
| Article 2(1)(18) | Article 2(1)(p) |
| Article 2(1)(19) | Article 2(1)(q) |
| Article 2(2) | Article 2(2) |
| Article 3(1) | — |
| Article 3(2) | Article 4(1) |
| Article 3(3) | Article 4(2) |
| Article 3(4) | Article 4(3) |
| Article 3(5) | Article 4(4) |
| Article 3(6) | Article 5 |
| Article 3(7) | Article 6 |
| Article 4 | — |
| Article 5(1) | Article 7(1) |
| Article 5(2) | Article 7(2) |
| Article 5(3) | Up to 31 December 2014: Article 7(3) From 1 January 2015: Article 7(4) |
| Article 5(4) | Article 7(5) |
| Article 6 | Article 8 |
| Article 7 | Article 9 |
| Article 8 | Article 10 |
| Article 9 | Article 11 |
| Article 10 | Article 12 |
| Article 11 | Article 28 |
| Article 12 | Article 29 |
| Article 13 | Article 30 |
| Article 14 | Article 25 |
| Article 15 | Article 26 |
| Article 16 | Article 27 |
| Article 17 first subparagraph | Article 13(1) |
| Article 17 second subparagraph | Article 14(2) |
| Article 18 | First subparagraph of Article 14(1) |
| Article 19 | — |
| Article 20 | — |
| Article 21 | Second subparagraph of Article 14(1) |
| First subparagraph of Article 22(1) | Article 17(1)(a) |
| Second subparagraph of Article 22(1) | Article 18 |
| Article 22(2) | Article 19 |
| First paragraph of Article 23 | Article 21(2)(a) and (b) |
| Second paragraph of Article 23 | Second subparagraph of Article 21(2) |
| First paragraph of Article 24, point (1) | Article 21(2)(c) |
| First paragraph of Article 24, point (2) | Article 21(2)(d) |
| Second paragraph of Article 24 | Second subparagraph of Article 21(2) |
| Article 25(1) | Article 20(1) |
| Article 25(2) | Article 20(2) |
| Article 25(3) | — |
| Article 26 | Article 24 first subparagraph |
| Article 27(1) | Article 17(1)(b) |
| Article 27(2) | Article 17(1)(b) and Article 21(1) |
| Article 27(3) | Article 17(1)(b) and Article 21(1) |
| Article 27(4) | Article 31 |
| Article 27(5) | Article 24 |
| Article 28 | Up to 31 December 2014: Article 38 From 1 January 2015: Article 43 |
| Article 29 | Up to 31 December 2014: Article 39 From 1 January 2015: Article 44 |
| Article 30 | Up to 31 December 2014: Article 40 From 1 January 2015: Article 45 |
| Article 31 | Article 17(1)(d) |
| Article 32 | Up to 31 December 2014: Article 41 From 1 January 2015: Article 46 |
| Article 33 | Up to 31 December 2014: Article 42 From 1 January 2015: Article 47 |
| Article 34 | — |
| Article 34a | Article 48 |
| Article 35 | Article 49 |
| Article 36 | Article 50 |
| Article 37 | Article 51(1) |
| Article 38 | Article 52 |
| Article 39 | Article 53 |
| Article 40 | Article 54 |
| Article 41 | Article 55 |
| Article 42 | Article 56 |
| Article 43 | Article 57 |
| Article 44 | Article 58 |
| Article 45 | Article 59 |
| Article 46 | Article 60 |
| Article 47 | Article 61 |
| Article 48 | Article 62 |
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