CHAPTER IU.K.GENERAL PROVISIONS

Article 1U.K.

1.This Regulation lays down the conditions under which the administrative authorities in the Member States responsible for the application of the laws on VAT on supplies of goods and services, intra-Community acquisition of goods and importation of goods are to cooperate with each other and with the Commission to ensure compliance with those laws.

To that end, it lays down rules and procedures to enable the competent authorities of the Member States to cooperate and to exchange with each other any information that may help them to effect a correct assessment of VAT.

This Regulation also lays down rules and procedures for the exchange of certain information by electronic means, in particular as regards VAT on intra-Community transactions.

[F1For the period provided for in Article 357 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1) , it also lays down rules and procedures for the exchange by electronic means of value added tax information on services supplied electronically in accordance with the special scheme provided for in Chapter 6 of Title XII of that Directive and also for any subsequent exchange of information and, as far as services covered by that special scheme are concerned, for the transfer of money between Member States' competent authorities.]

2.This Regulation shall not affect the application in the Member States of the rules on mutual assistance in criminal matters.

Textual Amendments

Article 2U.K.

For the purposes of this Regulation:

1.

‘competent authority of a Member State’, means:

  • in Belgium:

    • Le ministre des finances

    • De Minister van financiën,

  • [F2in Bulgaria:

    Изпълнителният директор на Националната агенция за приходите,]

  • [F3in the Czech Republic:

    Ministerstvo financí,]

  • in Denmark:

    Skatteministeren,

  • in Germany:

    Bundesministerium der Finanzen,

  • [F3in Estonia:

    Maksuamet,]

  • in Greece:

    Yπουργειο Oικονομίας και Οικονομικων,

  • in Spain:

    El Secretario de Estado de Hacienda,

  • in France:

    le ministre de l'économie, des finances et de l'industrie,

  • in Ireland:

    The Revenue Commissioners,

  • in Italy:

    il Capo del Dipartimento delle Politiche Fiscali,

  • [F3in Cyprus:

    Υπουργός Οικονομικών ή εξουσιοδοτημένος αντιπρόσωπος του,

  • in Latvia:

    Valsts ieņēmumu dienests,

  • in Lithuania:

    Valstybinė mokesčių inspekcija prie Finansų ministerijos,]

  • in Luxembourg:

    L'Administration de l'Enregistrement et des Domaines,

  • [F3in Hungary:

    Adó- és Pénzügyi Ellenőrzési Hivatal Központi Kapcsolattartó Irodája,

  • in Malta:

    Dipartiment tat-Taxxa fuq il-Valur Miżjud fil-Ministeru tal-Finanzi u Affarijiet Ekonomiċi,]

  • in the Netherlands:

    De minister van Financiën,

  • in Austria:

    Bundesminister für Finanzen,

  • [F3in Poland:

    Minister Finansów,]

  • in Portugal:

    O Ministro das Finanças,

  • [F2in Romania:

    Agenția Națională de Administrare Fiscală,]

  • [F3in Slovenia:

    Ministrstvo za finance,

  • in Slovakia:

    Ministerstvo financií,]

  • in Finland:

    • Valtiovarainministeriö

    • Finansministeriet,

  • in Sweden:

    Chefen för Finansdepartementet,

  • in the United Kingdom:

    The Commissioners of Customs and Excise;

2.

‘central liaison office’, means the office which has been designated under Article 3(2) with principal responsibility for contacts with other Member States in the field of administrative cooperation;

3.

‘liaison department’, means any office other than the central liaison office with a specific territorial competence or a specialised operational responsibility which has been designated by the competent authority pursuant to Article 3(3) to exchange directly information on the basis of this Regulation;

4.

‘competent official’, means any official who can directly exchange information on the basis of this Regulation for which he has been authorised pursuant to Article 3(4);

5.

‘requesting authority’, means the central liaison office, a liaison department or any competent official of a Member State who makes a request for assistance on behalf of the competent authority;

6.

‘requested authority’, means the central liaison office, a liaison department or any competent official of a Member State who receives a request for assistance on behalf of the competent authority;

7.

‘intra-Community transactions’, means the intra-Community supply of goods or services;

8.

[F1‘ intra-Community supply of goods ’ means any supply of goods which must be declared in the recapitulative statement provided for in Article 262 of Directive 2006/112/EC;

9.

‘ intra-Community supply of services ’ means any supply of services which must be declared in the recapitulative statement provided for in Article 262 of Directive 2006/112/EC;

10.

‘ intra-Community acquisition of goods ’ means the acquisition of the right under Article 20 of Directive 2006/112/EC to dispose as owner of moveable tangible property;

11.

‘ VAT identification number ’ means the number provided for in Articles 214, 215 and 216 of Directive 2006/112/EC;]

12.

‘administrative enquiry’, means all the controls, checks and other action taken by Member States in the performance of their duties with a view to ensuring proper application of VAT legislation;

13.

‘automatic exchange’, means the systematic communication of predefined information to another Member State, without prior request, at pre-established regular intervals;

14.

‘structured automatic exchange’, means the systematic communication of predefined information to another Member State, without prior request, as and when that information becomes available;

15.

‘spontaneous exchange’, means the irregular communication without prior request of information to another Member State;

16.

‘person’, means:

(a)

a natural person;

(b)

a legal person; or

(c)

where the legislation in force so provides, an association of persons recognised as having the capacity to perform legal acts but lacking the legal status of a legal person;

17.

‘to grant access’, means to authorise access to the relevant electronic database and to obtain data by electronic means;

18.

‘by electronic means’, means using electronic equipment for the processing (including digital compression) and storage of data, and employing wires, radio transmission, optical technologies or other electromagnetic means;

19.

‘CCN/CSI network’, means the common platform based on the common communication network (CCN) and common system interface (CSI), developed by the Community to ensure all transmissions by electronic means between competent authorities in the area of customs and taxation.

Textual Amendments

Article 3U.K.

1.The competent authorities referred to in point 1 of Article 2 are the authorities in whose name this Regulation is to be applied, whether directly or by delegation.

2.Each Member State shall designate a single central liaison office to which principal responsibility shall be delegated for contacts with other Member States in the field of administrative cooperation. It shall inform the Commission and the other Member States thereof.

3.The competent authority of each Member State may designate liaison departments. The central liaison office shall be responsible for keeping the list of those departments up to date and making it available to the central liaison offices of the other Member States concerned.

4.The competent authority of each Member State may in addition designate, under the conditions laid down by it, competent officials who can directly exchange information on the basis of this Regulation. When it does so, it may limit the scope of such designation. The central liaison office shall be responsible for keeping the list of those officials up to date and making it available to the central liaison offices of the other Member States concerned.

5.The officials exchanging information under Articles 11 and 13 shall in any case be deemed to be competent officials for this purpose, in accordance with conditions laid down by the competent authorities.

6.Where a liaison department or a competent official sends or receives a request or a reply to a request for assistance, it shall inform the central liaison office of its Member State under the conditions laid down by the latter.

7.Where a liaison department or a competent official receives a request for assistance requiring action outside its territorial or operational area, it shall forward such request without delay to the central liaison office of its Member State and inform the requesting authority thereof. In such a case, the period laid down in Article 8 shall start the day after the request for assistance has been forwarded to the central liaison office.

Article 4U.K.

1.The obligation to give assistance as provided for in this Regulation shall not cover the provision of information or documents obtained by the administrative authorities referred to in Article 1 acting with the authorisation or at the request of the judicial authority.

2.However, where a competent authority has the powers in accordance with national law to communicate the information referred to in paragraph 1, it may be communicated as a part of the administrative cooperation provided for in this Regulation. Any such communication must have the prior authorisation of the judicial authority if the necessity of such authorisation derives from national law.

(1)

[F1 OJ L 347, 11.12.2006, p. 1 . Directive as last amended by Directive 2008/8/EC ( OJ L 44, 20.2.2008, p. 11 ).]

Textual Amendments