- Status
- In Force
What it defines
Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.
63 other provisions — procedural and definitional
s.art001
(1) This Regulation lays down the conditions under which the...
s.art002
(1) For the purposes of this Regulation, the following definitions...
s.art003
The competent authorities are the authorities in whose name this...
s.art004
(1) Each Member State shall designate a single central liaison...
s.art005
Where a liaison department or a competent official sends or...
s.art006
Where a liaison department or a competent official receives a...
s.art007
(1) At the request of the requesting authority, the requested...
s.art008
Requests for information and for administrative enquiries pursuant to Article...
s.art009
(1) At the request of the requesting authority, the requested...
s.art010
The requested authority shall provide the information referred to in...
s.art011
In certain special categories of cases, time limits which are...
s.art012
Where the requested authority is unable to respond to the...
s.art013
(1) The competent authority of each Member State shall, without...
s.art014
(1) The following shall be determined in accordance with the...
s.art015
The competent authorities of the Member States shall, by spontaneous...
s.art016
Where a competent authority provides information pursuant to Article 7...
s.art017
(1) Each Member State shall store in an electronic system...
s.art018
To enable the information referred to in Article 17 to...
s.art019
Member States shall ensure that the information available in the...
s.art020
(1) The information referred to in Article 17 shall be...
s.art021
(1) Every Member State shall grant the competent authority of...
s.art021
(1) Every Member State shall grant the competent authority of any...
s.art022
(1) In order to provide a reasonable level of assurance...
s.art023
Member States shall ensure that the VAT identification number, referred...
s.art024
Where, for the purposes of Articles 17 to 21a, the competent...
s.art025
The requested authority shall, at the request of the requesting...
s.art026
Requests for notification, mentioning the subject of the instrument or...
s.art027
The requested authority shall inform the requesting authority immediately of...
s.art028
(1) By agreement between the requesting authority and the requested...
s.art029
Member States may agree to conduct simultaneous controls whenever they...
s.art030
(1) A Member State shall identify independently the taxable persons...
s.art031
(1) The competent authorities of each Member State shall ensure...
s.art032
(1) The Commission shall, on the basis of the information...
s.art033
(1) In order to promote and facilitate multilateral cooperation in...
s.art034
(1) Member States shall participate in the Eurofisc working fields...
s.art035
The Commission shall provide Eurofisc with technical and logistical support....
s.art036
(1) The competent authorities of each Member State shall designate...
s.art037
The Eurofisc chairperson shall submit an annual report on the...
s.art038
The following provisions shall apply concerning the special scheme provided...
s.art039
(1) The information provided by the taxable person not established...
s.art040
(1) The return with the details set out in Article...
s.art041
(1) The Member State of identification shall ensure that the...
s.art042
Member States shall notify by electronic means the competent authorities...
s.art043
The following provisions shall apply concerning the special schemes provided...
s.art044
(1) The information provided by the taxable person not established...
s.art045
(1) The return with the details set out in Articles...
s.art046
(1) The Member State of identification shall ensure that the...
s.art047
Member States shall notify by electronic means the competent authorities...
s.art048
(1) Where the competent authority of the Member State of...
s.art049
(1) The Member States and the Commission shall examine and...
s.art050
(1) When the competent authority of a Member State receives...
s.art051
(1) Information communicated pursuant to this Regulation shall, as far...
s.art052
Requests for assistance, including requests for notification, and attached documents...
s.art053
The Commission and the Member States shall ensure that such...
s.art054
(1) The requested authority in one Member State shall provide...
s.art055
(1) Information communicated or collected in any form pursuant to...
s.art056
Reports, statements and any other documents, or certified true copies...
s.art057
(1) For the purpose of applying this Regulation, Member States...
s.art058
(1) The Commission shall be assisted by the Standing Committee...
s.art059
(1) By 1 November 2013 and thereafter every five years,...
s.art060
(1) This Regulation shall be without prejudice to the fulfilment...
s.art061
Regulation (EC) No 1798/2003 shall be repealed with effect from...
s.art062
This Regulation shall enter into force on the 20th day...
Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.