Council Regulation (EC) No 143/2008
of 12 February 2008
amending Regulation (EC) No 1798/2003 as regards the introduction of administrative cooperation and the exchange of information concerning the rules relating to the place of supply of services, the special schemes and the refund procedure for value added tax
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty establishing the European Community, and in particular Article 93 thereof,
Having regard to the proposal from the Commission,
Whereas:
Directive 2008/8/EC also extends the scope of the special scheme for electronic services supplied by taxable persons not established within the Community.
The extension of the scope of the special scheme and the amendments to the refund procedure for taxable persons not established in the Member State of refund mean that the Member States concerned will need to exchange considerably more information. The required exchange of information should not make any excessive administrative demands on the Member State concerned. This exchange of information should thus take place electronically under existing systems for exchanging information.
Regulation (EC) No 1798/2003 should therefore be amended accordingly,
HAS ADOPTED THIS REGULATION: