http://www.legislation.gov.uk/uksi/2012/3062/schedules

The European Administrative Co-Operation (Taxation) Regulations 2012

European Union

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European affairs

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RECOVERY OF TAXES

2024-02-23

Statute Law Database

2013-01-01

Since 1977 mutual assistance between Member States of the European Community in the field of direct taxation has been undertaken via Council Directive 77/799/EC. This directive has been replaced by Council Directive 2011/16/EU, adopted by the Council of the European Union in February 2011, which has effect from 1 January 2013. Most of the new provisions are administrative in effect and do not require legislative provision.