4.
COUNCIL REGULATION (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax (recast) · European Union
The Member State of identification shall transmit the records obtained by electronic means and without delay to the requesting Member State of consumption.
← 3. · All articles · 5. →
Source: EUR-Lex CELLAR · retrieved 2026-07-31 · Text as consolidated on 2025-04-14; changes after this date are not shown.