Retained EU Law
2010
United Kingdom
Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax (recast)
At a glance
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Browse 63 other sections — procedural / definitional / commencement
(1) For the purposes of this Regulation, the following definitions...
The competent authorities are the authorities in whose name this...
(1) Each Member State shall designate a single central liaison...
Where a liaison department or a competent official sends or...
Where a liaison department or a competent official receives a...
(1) At the request of the requesting authority, the requested...
Requests for information and for administrative enquiries pursuant to Article...
(1) At the request of the requesting authority, the requested...
The requested authority shall provide the information referred to in...
In certain special categories of cases, time limits which are...
Where the requested authority is unable to respond to the...
(1) The competent authority of each Member State shall, without...
(1) The following shall be determined in accordance with the...
The competent authorities of the Member States shall, by spontaneous...
Where a competent authority provides information pursuant to Article 7...
(1) Each Member State shall store in an electronic system...
To enable the information referred to in Article 17 to...
Member States shall ensure that the information available in the...
(1) The information referred to in Article 17 shall be...
(1) Every Member State shall grant the competent authority of...
(1) Every Member State shall grant the competent authority of any...
(1) In order to provide a reasonable level of assurance...
Member States shall ensure that the VAT identification number, referred...
Where, for the purposes of Articles 17 to 21a, the competent...
The requested authority shall, at the request of the requesting...
Requests for notification, mentioning the subject of the instrument or...
The requested authority shall inform the requesting authority immediately of...
(1) By agreement between the requesting authority and the requested...
Member States may agree to conduct simultaneous controls whenever they...
(1) A Member State shall identify independently the taxable persons...
(1) The competent authorities of each Member State shall ensure...
(1) The Commission shall, on the basis of the information...
(1) In order to promote and facilitate multilateral cooperation in...
(1) Member States shall participate in the Eurofisc working fields...
The Commission shall provide Eurofisc with technical and logistical support....
(1) The competent authorities of each Member State shall designate...
The Eurofisc chairperson shall submit an annual report on the...
The following provisions shall apply concerning the special scheme provided...
(1) The information provided by the taxable person not established...
(1) The return with the details set out in Article...
(1) The Member State of identification shall ensure that the...
Member States shall notify by electronic means the competent authorities...
The following provisions shall apply concerning the special schemes provided...
(1) The information provided by the taxable person not established...
(1) The return with the details set out in Articles...
(1) The Member State of identification shall ensure that the...
Member States shall notify by electronic means the competent authorities...
(1) Where the competent authority of the Member State of...
(1) The Member States and the Commission shall examine and...
(1) When the competent authority of a Member State receives...
(1) Information communicated pursuant to this Regulation shall, as far...
Requests for assistance, including requests for notification, and attached documents...
The Commission and the Member States shall ensure that such...
(1) The requested authority in one Member State shall provide...
(1) Information communicated or collected in any form pursuant to...
Reports, statements and any other documents, or certified true copies...
(1) For the purpose of applying this Regulation, Member States...
(1) The Commission shall be assisted by the Standing Committee...
(1) By 1 November 2013 and thereafter every five years,...
(1) This Regulation shall be without prejudice to the fulfilment...
Regulation (EC) No 1798/2003 shall be repealed with effect from...
This Regulation shall enter into force on the 20th day...
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