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Council Regulation (EU) No 904/2010Show full title
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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- Revised 01/01/20200.43 MB
- Revised 05/11/20180.34 MB
- Revised 01/07/20130.79 MB
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[F1Article 21a U.K.
1. Every Member State shall grant the competent authority of any other Member State automated access to the following information in relation to national vehicle registrations:
(a) identification data relating to vehicles;
(b) identification data relating to the owners and the holders of the vehicle in whose name the vehicle is registered, as defined in the law of the Member State of registration.
2. Access to the information referred to in paragraph 1 shall be granted under the following conditions:
(a) access is in connection with an investigation into suspected VAT fraud or is to detect VAT fraud;
(b) access is through a Eurofisc liaison official, as referred to in Article 36(1), who holds a personal user identification for the electronic systems allowing access to this information.
3. The Commission shall determine by means of implementing acts the data elements and the technical details concerning the automated enquiry of the information referred to in paragraph 1 of this Article and the practical arrangements as regards the conditions provided for in paragraph 2 of this Article in order to enable the Member State providing the information to identify the Eurofisc liaison official accessing the information. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 58(2).]
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