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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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Article 1.(1) This Regulation lays down the conditions under which the...
Article 2.(1) For the purposes of this Regulation, the following definitions...
Article 3.The competent authorities are the authorities in whose name this...
Article 4.(1) Each Member State shall designate a single central liaison...
Article 5.Where a liaison department or a competent official sends or...
Article 6.Where a liaison department or a competent official receives a...
CHAPTER V STORAGE AND EXCHANGE OF SPECIFIC INFORMATION
Article 17.(1) Each Member State shall store in an electronic system...
Article 18.To enable the information referred to in Article 17 to...
Article 19.Member States shall ensure that the information available in the...
Article 20.(1) The information referred to in Article 17 shall be...
Article 21.(1) Every Member State shall grant the competent authority of...
Article 21a.(1) Every Member State shall grant the competent authority of any...
Article 22.(1) In order to provide a reasonable level of assurance...
Article 23.Member States shall ensure that the VAT identification number, referred...
Article 24.Where, for the purposes of Articles 17 to 21a, the competent...
Article 33.(1) In order to promote and facilitate multilateral cooperation in...
Article 34.(1) Member States shall participate in the Eurofisc working fields...
Article 35.The Commission shall provide Eurofisc with technical and logistical support....
Article 36.(1) The competent authorities of each Member State shall designate...
Article 37.The Eurofisc chairperson shall submit an annual report on the...
SECTION 1 Provisions applicable until 31 December 2014
Article 38.The following provisions shall apply concerning the special scheme provided...
Article 39.(1) The information provided by the taxable person not established...
Article 40.(1) The return with the details set out in Article...
Article 41.(1) The Member State of identification shall ensure that the...
Article 42.Member States shall notify by electronic means the competent authorities...
SECTION 2 Provisions applicable from 1 January 2015
Article 43.The following provisions shall apply concerning the special schemes provided...
Article 44.(1) The information provided by the taxable person not established...
Article 45.(1) The return with the details set out in Articles...
Article 46.(1) The Member State of identification shall ensure that the...
Article 47.Member States shall notify by electronic means the competent authorities...
CHAPTER XV CONDITIONS GOVERNING THE EXCHANGE OF INFORMATION
Article 51.(1) Information communicated pursuant to this Regulation shall, as far...
Article 52.Requests for assistance, including requests for notification, and attached documents...
Article 53.The Commission and the Member States shall ensure that such...
Article 54.(1) The requested authority in one Member State shall provide...
Article 55.(1) Information communicated or collected in any form pursuant to...
Article 56.Reports, statements and any other documents, or certified true copies...
Article 57.(1) For the purpose of applying this Regulation, Member States...
Article 58.(1) The Commission shall be assisted by the Standing Committee...
Article 59.(1) By 1 November 2013 and thereafter every five years,...
Article 60.(1) This Regulation shall be without prejudice to the fulfilment...
Article 61.Regulation (EC) No 1798/2003 shall be repealed with effect from...
Article 62.This Regulation shall enter into force on the 20th day...
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