1a.

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 information referred to in Section 2 of Chapter V shall only be used for the purposes referred to in paragraph 1 and where it has been verified by reference to other tax information available to the competent authorities of the Member States.

← art_55__para__3 · All articles · 2. →

Source: EUR-Lex CELLAR · retrieved 2026-07-31 · Text as consolidated on 2025-04-14; changes after this date are not shown.