Commission Implementing Regulation (EU) 2022/1504 of 6 April 2022 laying down det... (32022R1504)
INHALT
Commission Implementing Regulation (EU) 2022/1504 of 6 April 2022 laying down detailed rules for the application of Council Regulation (EU) No 904/2010 as regards the creation of a central electronic system of payment information (CESOP) to combat VAT fraud
- COMMISSION IMPLEMENTING REGULATION (EU) 2022/1504
- of 6 April 2022
- laying down detailed rules for the application of Council Regulation (EU) No 904/2010 as regards the creation of a central electronic system of payment information (CESOP) to combat VAT fraud
- Article 1
- Technical measures for establishing and maintaining CESOP
- Article 2
- Tasks of the Commission for technically managing CESOP
- Article 3
- Connection and overall interoperability between CESOP and national electronic systems
- Article 4
- Standard electronic form
- Article 5
- Practical arrangements regarding Eurofisc liaison officials who will have access to CESOP
- Article 6
- Procedures for the technical and organisational security measures for the development and operation of CESOP
- Article 7
- Roles and responsibilities of the controllers and the processor
- Article 8
- ANNEX
- Electronic form for the transmission of data
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