lexiara

COUNCIL REGULATION (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax (recast)

regulation · European Union · 32010R0904

457 provisions in 492 nodes · cited by 10 instruments we hold · 31 provisions hand work to national law

Defined terms · All instruments · VAT · administrative cooperation · domestic market · fraud · intra-EU trade · tax evasion

Preamble COUNCIL REGULATION (EU) No 904/2010
Subparagraph
Subparagraph
Table
Subparagraph
Table
Subparagraph
Table
CHAPTER I GENERAL PROVISIONS
Article 1
1.
Subparagraph
2.
3.
4.
Article 2
1.
(a)
(b)
(c)
(d)
(e)
(f)
(g)
(h)
(i)
(j)
(k)
(l)
(m)
(n)
(i)
(ii)
(iii)
(iv)
(o)
(p)
(q)
(r)
(s)
(t)
(u)
(v)
2.
Article 3
Subparagraph
Subparagraph
Subparagraph
Subparagraph
Article 4
1.
2.
3.
4.
Article 5
Subparagraph
Article 6
Subparagraph
CHAPTER II EXCHANGE OF INFORMATION ON REQUEST
SECTION 1 Request for information and for administrative enquiries
Article 7
1.
2.
4.
Subparagraph
(a)
(b)
(c)
Subparagraph
4a.
Subparagraph
Subparagraph
Subparagraph
5.
Article 8
Subparagraph
Article 9
1.
2.
SECTION 2 Time limit for providing information
Article 10
Subparagraph
Subparagraph
Article 11
Subparagraph
Article 12
Subparagraph
CHAPTER III EXCHANGE OF INFORMATION WITHOUT PRIOR REQUEST
Article 13
1.
(a)
(b)
(c)
2.
3.
Subparagraph
Article 14
1.
(a)
(b)
(c)
Subparagraph
Subparagraph
2.
Article 15
Subparagraph
CHAPTER IV FEEDBACK
Article 16
Subparagraph
CHAPTER V COLLECTION, STORAGE AND EXCHANGE OF SPECIFIC INFORMATION
SECTION 1 Automated access to specific information stored in national electronic systems
Article 17
1.
(a)
(b)
(c)
(d)
(e)
(f)
(g)
2.
3.
Article 18
Subparagraph
Article 19
Subparagraph
Subparagraph
Article 20
1.
2.
3.
Article 21
1.
1a.
2.
(a)
(b)
(c)
(d)
(e)
(i)
(ii)
Subparagraph
2a.
(a)
(b)
(c)
(d)
(i)
(ii)
Subparagraph
2b.
(a)
(b)
(c)
(d)
(e)
(f)
(g)
(h)
(i)
(j)
Subparagraph
3.
Article 21a
1.
(a)
(b)
2.
(a)
(b)
3.
Article 22
1.
Subparagraph
2.
Article 23
Subparagraph
(a)
(b)
Article 24
Subparagraph
Subparagraph
SECTION 2 The central electronic system of payment information
Article 24a
Subparagraph
Article 24b
1.
Subparagraph
(a)
(b)
2.
3.
Article 24c
1.
(a)
(b)
(c)
(d)
2.
Article 24d
Subparagraph
Article 24e
Subparagraph
(a)
(b)
(c)
(d)
(e)
(f)
(g)
(h)
Subparagraph
Article 24f
1.
2.
CHAPTER VI REQUEST FOR ADMINISTRATIVE NOTIFICATION
Article 25
Subparagraph
Article 26
Subparagraph
Article 27
Subparagraph
CHAPTER VII PRESENCE IN ADMINISTRATIVE OFFICES AND DURING ADMINISTRATIVE ENQUIRIES AND ADMINISTRATIVE ENQUIRIES CARRIED OUT JOINTLY
Article 28
1.
2.
2a.
Subparagraph
Subparagraph
Subparagraph
3.
CHAPTER VIII SIMULTANEOUS CONTROLS
Article 29
Subparagraph
Article 30
1.
2.
3.
CHAPTER IX PROVIDING INFORMATION TO TAXABLE PERSONS
Article 31
1.
2.
2a.
Article 32
1.
2.
CHAPTER X EUROFISC
Article 33
1.
2.
(a)
(b)
(c)
(d)
Article 34
1.
2.
3.
Article 35
Subparagraph
Article 36
1.
1a.
Subparagraph
(a)
(b)
(c)
(d)
2.
Subparagraph
(a)
(b)
(c)
(d)
3.
4.
5.
Article 37
1.
(a)
(b)
(c)
2.
CHAPTER Xa PROVISIONS CONCERNING THE SPECIAL SCHEME IN CHAPTER 1 OF TITLE XII OF DIRECTIVE 2006/112/EC
Article 37a
1.
(a)
(b)
(c)
2.
Article 37b
1.
2.
3.
4.
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
Subparagraph
Article 39
1.
2.
3.
Article 40
1.
2.
3.
Article 41
1.
2.
Article 42
Subparagraph
Subparagraph
SECTION 2 Provisions applicable from 1 January 2015 until 30 June 2021
Article 43
Subparagraph
Article 44
1.
2.
Subparagraph
3.
Article 45
1.
2.
3.
Article 46
1.
2.
3.
(a)
(b)
(c)
Article 47
Subparagraph
Subparagraph
SECTION 3 Provisions applicable from 1 July 2021
Subsection 1 General provision
Article 47a
Subparagraph
Subsection 2 Exchange of information
Article 47b
1.
2.
3.
Article 47c
1.
2.
3.
Article 47d
1.
2.
Subparagraph
Subparagraph
Article 47e
Subparagraph
Article 47f
1.
Subparagraph
Subparagraph
2.
Article 47g
Subparagraph
Subparagraph
Subsection 3 Control of transactions and taxable persons
Article 47h
Subparagraph
Article 47i
1.
2.
3.
4.
5.
Article 47j
1.
Subparagraph
2.
Subparagraph
Subparagraph
3.
Subsection 4 Statistical information
Article 47k
Subparagraph
Subsection 5 Conferral of implementing powers
Article 47l
Subparagraph
(a)
(b)
(c)
(d)
(e)
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
1.
Subparagraph
Subparagraph
2.
3.
Subparagraph
CHAPTER XIII RELATIONS WITH THE COMMISSION AND OTHER INSTITUTIONS, BODIES, OFFICES AND AGENCIES OF THE UNION
Article 49
1.
2.
2a.
3.
4.
5.
6.
7.
CHAPTER XIV RELATIONS WITH THIRD COUNTRIES
Article 50
1.
2.
(a)
(b)
CHAPTER XV CONDITIONS GOVERNING THE EXCHANGE OF INFORMATION
Article 51
1.
2.
Subparagraph
Article 52
Subparagraph
Article 53
Subparagraph
Subparagraph
Article 54
1.
(a)
(b)
2.
3.
4.
5.
6.
7.
Article 55
1.
Subparagraph
Subparagraph
Subparagraph
1a.
2.
3.
4.
5.
(a)
(b)
Subparagraph
Article 56
Subparagraph
Article 57
1.
(a)
(b)
(c)
2.
CHAPTER XVI FINAL PROVISIONS
Article 58
1.
2.
Article 59
1.
2.
Article 60
1.
2.
Article 61
Subparagraph
Subparagraph
Subparagraph
Article 62
Subparagraph
Subparagraph
Subparagraph
Subparagraph
Subparagraph
Subparagraph
Subparagraph
ANNEX II
Subparagraph
Table
ANNEX III
Subparagraph
Table
Subparagraph
Subparagraph
Subparagraph
Subparagraph
Subparagraph
Subparagraph
Subparagraph
Subparagraph