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Council Regulation (EC) No 1798/2003 (repealed)Show full title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7 October 2003 on administrative cooperation in the field of value added tax and repealing Regulation (EEC) No 218/92 (repealed)

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  1. Introductory Text

  2. CHAPTER I GENERAL PROVISIONS

    1. Article 1.. . . . . . . . . ....

    2. Article 2.. . . . . . . . . ....

    3. Article 3.. . . . . . . . . ....

    4. Article 4.. . . . . . . . . ....

  3. CHAPTER II EXCHANGE OF INFORMATION ON REQUEST

    1. Section 1 Request for information and for administrative enquiries

      1. Article 5.. . . . . . . . . ....

      2. Article 6.. . . . . . . . . ....

      3. Article 7.. . . . . . . . . ....

    2. Section 2 Time limit for providing information

      1. Article 8.. . . . . . . . . ....

      2. Article 9.. . . . . . . . . ....

      3. Article 10.. . . . . . . . . ....

    3. Section 3 Presence in administrative offices and participation in administrative enquiries

      1. Article 11.. . . . . . . . . ....

    4. Section 4 Simultaneous controls

      1. Article 12.. . . . . . . . . ....

      2. Article 13.. . . . . . . . . ....

  4. CHAPTER III REQUEST FOR ADMINISTRATIVE NOTIFICATION

    1. Article 14.. . . . . . . . . ....

    2. Article 15.. . . . . . . . . ....

    3. Article 16.. . . . . . . . . ....

  5. CHAPTER IV EXCHANGE OF INFORMATION WITHOUT PRIOR REQUEST

    1. Article 17.. . . . . . . . . ....

    2. Article 18.. . . . . . . . . ....

    3. Article 19.. . . . . . . . . ....

    4. Article 20.. . . . . . . . . ....

    5. Article 21.. . . . . . . . . ....

  6. CHAPTER V STORAGE AND EXCHANGE OF INFORMATION SPECIFIC TO INTRA-COMMUNITY TRANSACTIONS

    1. Article 22.. . . . . . . . . ....

    2. Article 23.. . . . . . . . . ....

    3. Article 24.. . . . . . . . . ....

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    5. Article 26.. . . . . . . . . ....

    6. Article 27.. . . . . . . . . ....

  7. CHAPTER VI PROVISIONS CONCERNING THE SPECIAL SCHEME IN CHAPTER 6 OF TITLE XII OF DIRECTIVE 2006/112/EC

    1. Article 28.. . . . . . . . . ....

    2. Article 29.. . . . . . . . . ....

    3. Article 30.. . . . . . . . . ....

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    6. Article 33.. . . . . . . . . ....

    7. Article 34.. . . . . . . . . ....

  8. CHAPTER VIa PROVISIONS CONCERNING THE EXCHANGE AND CONSERVATION OF INFORMATION IN THE CONTEXT OF THE PROCEDURE PROVIDED FOR IN DIRECTIVE 2008/9/EC

    1. Article 34a.. . . . . . . . . ....

  9. CHAPTER VII RELATIONS WITH THE COMMISSION

    1. Article 35.. . . . . . . . . ....

  10. CHAPTER VIII RELATIONS WITH THIRD COUNTRIES

    1. Article 36.. . . . . . . . . ....

  11. CHAPTER IX CONDITIONS GOVERNING THE EXCHANGE OF INFORMATION

    1. Article 37.. . . . . . . . . ....

    2. Article 38.. . . . . . . . . ....

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    5. Article 41.. . . . . . . . . ....

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    7. Article 43.. . . . . . . . . ....

  12. CHAPTER X GENERAL AND FINAL PROVISIONS

    1. Article 44.. . . . . . . . . ....

    2. Article 45.. . . . . . . . . ....

    3. Article 46.. . . . . . . . . ....

    4. Article 47.. . . . . . . . . ....

    5. Article 48.. . . . . . . . . ....

  13. Signature

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