Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperati... (32010R0904)
Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax (recast)
- COUNCIL REGULATION (EU) No 904/2010
- of 7 October 2010
- on administrative cooperation and combating fraud in the field of value added tax
- (recast)
- CHAPTER I
- GENERAL PROVISIONS
- Article 1
- Article 2
- Article 3
- Article 4
- Article 5
- Article 6
- CHAPTER II
- EXCHANGE OF INFORMATION ON REQUEST
- SECTION 1
- Request for information and for administrative enquiries
- Article 7
- Article 8
- Article 9
- SECTION 2
- Time limit for providing information
- Article 10
- Article 11
- Article 12
- CHAPTER III
- EXCHANGE OF INFORMATION WITHOUT PRIOR REQUEST
- Article 13
- Article 14
- Article 15
- CHAPTER IV
- FEEDBACK
- Article 16
- CHAPTER V
- STORAGE AND EXCHANGE OF SPECIFIC INFORMATION
- Article 17
- Article 18
- Article 19
- Article 20
- Article 21
- Article 22
- Article 23
- Article 24
- CHAPTER VI
- REQUEST FOR ADMINISTRATIVE NOTIFICATION
- Article 25
- Article 26
- Article 27
- CHAPTER VII
- PRESENCE IN ADMINISTRATIVE OFFICES AND PARTICIPATION IN ADMINISTRATIVE ENQUIRIES
- Article 28
- CHAPTER VIII
- SIMULTANEOUS CONTROLS
- Article 29
- Article 30
- CHAPTER IX
- PROVIDING INFORMATION TO TAXABLE PERSONS
- Article 31
- Article 32
- CHAPTER X
- EUROFISC
- Article 33
- Article 34
- Article 35
- Article 36
- Article 37
- CHAPTER XI
- PROVISIONS CONCERNING THE SPECIAL SCHEMES IN CHAPTER 6 OF TITLE XII OF DIRECTIVE 2006/112/EC
- SECTION 1
- Provisions applicable until 31 December 2014
- Article 38
- Article 39
- Article 40
- Article 41
- Article 42
- SECTION 2
- Provisions applicable from 1 January 2015
- Article 43
- Article 44
- Article 45
- Article 46
- Article 47
- CHAPTER XII
- EXCHANGE AND CONSERVATION OF INFORMATION IN THE CONTEXT OF THE PROCEDURE FOR THE REFUND OF VAT TO TAXABLE PERSONS NOT ESTABLISHED IN THE MEMBER STATE OF REFUND BUT ESTABLISHED IN ANOTHER MEMBER STATE
- Article 48
- CHAPTER XIII
- RELATIONS WITH THE COMMISSION
- Article 49
- CHAPTER XIV
- RELATIONS WITH THIRD COUNTRIES
- Article 50
- CHAPTER XV
- CONDITIONS GOVERNING THE EXCHANGE OF INFORMATION
- Article 51
- Article 52
- Article 53
- Article 54
- Article 55
- Article 56
- Article 57
- CHAPTER XVI
- FINAL PROVISIONS
- Article 58
- Article 59
- Article 60
- Article 61
- Article 62
- ANNEX I
- ANNEX II
- ANNEX III
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