2.
Council Regulation (EEC) No 218/92 of 27 January 1992 on administrative cooperation in the field of indirect taxation (VAT) · European Union
For the purpose of applying this Regulation, member States shall take all necessary steps to: ensure efficient internal coordination between the competent authorities referred to in Article 1; establish direct cooperation between the authorities specially empowered for the purposes of such coordination; make suitable arrangements to ensure the smooth operation of the arrangements for the exchange of information provided for in this Regulation.
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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.