Article 10

1. The Commission shall be assisted by a Standing Committee on Administrative Cooperation in the field of Indirect Taxation, hereinafter referred to as 'the Committee'. It shall consist of representatives of the Member States and have a representative of the Commission as chairman. 2. The measures required for the application of Articles 4 and 7 (1) shall be adopted in accordance with the procedure laid down in paragraphs 3 and 4 of this Article. 3. The Commission representative shall submit to the Committee a draft of the measures to be adopted. The Committee shall deliver its opinion on that draft within a time limit which the chairman may lay down according to the urgency of the matter. The Committee's opinion shall be delivered by a majority, the Member States' votes being weighted in accordance with Article 148 (2) of the Treaty. The chairman shall not vote. 4. The Commission shall adopt the measures contemplated where they are in accordance with the Committee's opinion. Where those measures are not in accordance with the Committee's opinion or if the Committee does not deliver an opinion, the Commission shall without delay submit to the Council a proposal on the measures to be adopted. The Council shall act by a qualified majority. If within three months of the proposal's being submitted to it the Council has not acted, the proposed measures shall be adopted by the Commission, unless the Council has decided against those measures by a simple majority.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-10 · Text as adopted (Official Journal); later amendments are not incorporated in this text.