Council Regulation (EC) No 1798/2003 (repealed)Show full title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7 October 2003 on administrative cooperation in the field of value added tax and repealing Regulation (EEC) No 218/92 (repealed)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 43U.K.

1.For the purpose of applying this Regulation, Member States shall take all necessary measures to:

(a)ensure effective internal coordination between the competent authorities referred to in Article 3;

(b)establish direct cooperation between the authorities authorised for the purposes of such coordination;

(c)ensure the smooth operation of the information exchange arrangements provided for in this Regulation.

2.The Commission shall communicate to each Member State, as quickly as possible, any information which it receives and which it is able to provide.