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- Original (As adopted by EU)
Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax (recast)
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This is the original version as it was originally adopted in the EU.
This legislation may since have been updated - see the latest available (revised) version
Regulation (EC) No 1798/2003 | This Regulation |
---|---|
First and second subparagraphs of Article 1(1) | First and second subparagraphs of Article 1(1) |
Third subparagraph of Article 1(1) | — |
Fourth subparagraph of Article 1(1) | Article 1(4) |
Article 1(2) | Article 1(3) |
Article 2(1)(1) | Article 3 |
Article 2(1)(2) | Article 2(1)(a) |
Article 2(1)(3) | Article 2(1)(b) |
Article 2(1)(4) | Article 2(1)(c) |
Article 2(1)(5) | Article 2(1)(d) |
Article 2(1)(6) | Article 2(1)(e) |
Article 2(1)(7) | Article 2(1)(f) |
Article 2(1)(8) | Article 2(1)(g) |
Article 2(1)(9) | Article 2(1)(h) |
Article 2(1)(10) | Article 2(1)(i) |
Article 2(1)(11) | Article 2(1)(j) |
Article 2(1)(12) | Article 2(1)(k) |
Article 2(1)(13) | Article 2(1)(l) |
Article 2(1)(14) | — |
Article 2(1)(15) | Article 2(1)(m) |
Article 2(1)(16) | Article 2(1)(n) |
Article 2(1)(17) | — |
Article 2(1)(18) | Article 2(1)(p) |
Article 2(1)(19) | Article 2(1)(q) |
Article 2(2) | Article 2(2) |
Article 3(1) | — |
Article 3(2) | Article 4(1) |
Article 3(3) | Article 4(2) |
Article 3(4) | Article 4(3) |
Article 3(5) | Article 4(4) |
Article 3(6) | Article 5 |
Article 3(7) | Article 6 |
Article 4 | — |
Article 5(1) | Article 7(1) |
Article 5(2) | Article 7(2) |
Article 5(3) | Up to 31 December 2014: Article 7(3) From 1 January 2015: Article 7(4) |
Article 5(4) | Article 7(5) |
Article 6 | Article 8 |
Article 7 | Article 9 |
Article 8 | Article 10 |
Article 9 | Article 11 |
Article 10 | Article 12 |
Article 11 | Article 28 |
Article 12 | Article 29 |
Article 13 | Article 30 |
Article 14 | Article 25 |
Article 15 | Article 26 |
Article 16 | Article 27 |
Article 17 first subparagraph | Article 13(1) |
Article 17 second subparagraph | Article 14(2) |
Article 18 | First subparagraph of Article 14(1) |
Article 19 | — |
Article 20 | — |
Article 21 | Second subparagraph of Article 14(1) |
First subparagraph of Article 22(1) | Article 17(1)(a) |
Second subparagraph of Article 22(1) | Article 18 |
Article 22(2) | Article 19 |
First paragraph of Article 23 | Article 21(2)(a) and (b) |
Second paragraph of Article 23 | Second subparagraph of Article 21(2) |
First paragraph of Article 24, point (1) | Article 21(2)(c) |
First paragraph of Article 24, point (2) | Article 21(2)(d) |
Second paragraph of Article 24 | Second subparagraph of Article 21(2) |
Article 25(1) | Article 20(1) |
Article 25(2) | Article 20(2) |
Article 25(3) | — |
Article 26 | Article 24 first subparagraph |
Article 27(1) | Article 17(1)(b) |
Article 27(2) | Article 17(1)(b) and Article 21(1) |
Article 27(3) | Article 17(1)(b) and Article 21(1) |
Article 27(4) | Article 31 |
Article 27(5) | Article 24 |
Article 28 | Up to 31 December 2014: Article 38 From 1 January 2015: Article 43 |
Article 29 | Up to 31 December 2014: Article 39 From 1 January 2015: Article 44 |
Article 30 | Up to 31 December 2014: Article 40 From 1 January 2015: Article 45 |
Article 31 | Article 17(1)(d) |
Article 32 | Up to 31 December 2014: Article 41 From 1 January 2015: Article 46 |
Article 33 | Up to 31 December 2014: Article 42 From 1 January 2015: Article 47 |
Article 34 | — |
Article 34a | Article 48 |
Article 35 | Article 49 |
Article 36 | Article 50 |
Article 37 | Article 51(1) |
Article 38 | Article 52 |
Article 39 | Article 53 |
Article 40 | Article 54 |
Article 41 | Article 55 |
Article 42 | Article 56 |
Article 43 | Article 57 |
Article 44 | Article 58 |
Article 45 | Article 59 |
Article 46 | Article 60 |
Article 47 | Article 61 |
Article 48 | Article 62 |
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