- Latest available (Revised)
- Point in Time (01/05/2004)
- Original (As adopted by EU)
Council Regulation (EC) No 1798/2003 (repealed)Show full title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7 October 2003 on administrative cooperation in the field of value added tax and repealing Regulation (EEC) No 218/92 (repealed)
You are here:
- Regulations originating from the EU
- 2003 No. 1798
- Table of contents
What Version
Opening Options
More Resources
Revised version PDFs
- Revised 01/01/20130.44 MB
- Revised 01/01/20100.10 MB
- Revised 01/01/20070.09 MB
- Revised 01/05/20040.09 MB
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.
This item of legislation originated from the EU
Legislation.gov.uk publishes the UK version. EUR-Lex publishes the EU version. The EU Exit Web Archive holds a snapshot of EUR-Lex’s version from IP completion day (31 December 2020 11.00 p.m.).
Changes to legislation:
There are currently no known outstanding effects for the Council Regulation (EC) No 1798/2003 (repealed).
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
CHAPTER IV EXCHANGE OF INFORMATION WITHOUT PRIOR REQUEST
Article 17.Without prejudice to the provisions of Chapters V and VI,...
Article 18.The following shall be determined in accordance with the procedure...
Article 19.The competent authorities of the Member States may, in any...
Article 20.Member States shall take the necessary administrative and organisational measures...
Article 21.A Member State cannot be obliged, for the purposes of...
CHAPTER V STORAGE AND EXCHANGE OF INFORMATION SPECIFIC TO INTRA-COMMUNITY TRANSACTIONS
Article 22.(1) Each Member State shall maintain an electronic database in...
Article 23.On the basis of the data stored in accordance with...
Article 24.On the basis of the data stored in accordance with...
Article 25.(1) Where the competent authority of a Member State is...
Article 26.Where, for the purposes of Articles 22 to 25, the...
Article 27.(1) Each Member State shall maintain an electronic database containing...
CHAPTER VI PROVISIONS CONCERNING THE SPECIAL SCHEME IN ARTICLE 26C OF DIRECTIVE /EEC 77/388
Article 28.The following provisions shall apply concerning the special scheme provided...
Article 29.(1) The information from the non-established taxable person to the...
Article 30.The return with the details set out in the second...
Article 31.The provisions in Article 22 shall apply also to information...
Article 32.The Member State of identification shall ensure that the amount...
Article 33.Member States shall notify by electronic means the competent authorities...
Article 34.Articles 28 to 33 shall apply for a period provided...
CHAPTER IX CONDITIONS GOVERNING THE EXCHANGE OF INFORMATION
Article 37.Information communicated pursuant to this Regulation shall, as far as...
Article 38.Requests for assistance, including requests for notification, and attached documents...
Article 39.For the period provided for in Article 4 of Directive...
Article 40.(1) The requested authority in one Member State shall provide...
Article 41.(1) Information communicated in any form pursuant to this Regulation...
Article 42.Reports, statements and any other documents, or certified true copies...
Article 43.(1) For the purpose of applying this Regulation, Member States...
CHAPTER X GENERAL AND FINAL PROVISIONS
Article 44.(1) The Commission shall be assisted by the Standing Committee...
Article 45.(1) Every three years from the date of entry into...
Article 46.(1) The provisions of this Regulation shall be without prejudice...
Article 47.Regulation (EEC) No 218/92 is hereby repealed. References made to...
Article 48.This Regulation shall enter into force on 1 January 2004....
Options/Help
Print Options
PrintTable of Contents
PrintThe Whole Regulation
Legislation is available in different versions:
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As adopted by EU): The original version of the legislation as it stood when it was first adopted in the EU. No changes have been applied to the text.
Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Opening Options
Different options to open legislation in order to view more content on screen at once
More Resources
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as adopted version that was used for the EU Official Journal
- lists of changes made by and/or affecting this legislation item
- all formats of all associated documents
- correction slips
- links to related legislation and further information resources
Timeline of Changes
This timeline shows the different versions taken from EUR-Lex before exit day and during the implementation period as well as any subsequent versions created after the implementation period as a result of changes made by UK legislation.
The dates for the EU versions are taken from the document dates on EUR-Lex and may not always coincide with when the changes came into force for the document.
For any versions created after the implementation period as a result of changes made by UK legislation the date will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. For further information see our guide to revised legislation on Understanding Legislation.
More Resources
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as adopted version that was used for the print copy
- correction slips
Click 'View More' or select 'More Resources' tab for additional information including:
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- links to related legislation and further information resources
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.