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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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Regulation (EC) No 1798/2003 shall be repealed with effect from 1 January 2012. However, the effects of Article 2(1) of that Regulation shall be maintained until the date of publication by the Commission of the list of competent authorities referred to in Article 3 of this Regulation.
Chapter V, with the exception of Article 27(4), of that Regulation shall remain applicable until 31 December 2012.
References made to the repealed Regulation shall be construed as references to this Regulation.
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