Council Regulation (EC) No 1798/2003 (repealed)Show full title

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7 October 2003 on administrative cooperation in the field of value added tax and repealing Regulation (EEC) No 218/92 (repealed)

Article 18

The following shall be determined in accordance with the procedure referred to in Article 44(2):

1.

the exact categories of information to be exchanged;

2.

the frequency of the exchanges;

3.

the practical arrangements for the exchange of information.

Each Member State shall determine whether it will take part in the exchange of a particular category of information, as well as whether it will do so in an automatic or structured automatic way.