Article 3

Council Regulation (EEC) No 218/92 of 27 January 1992 on administrative cooperation in the field of indirect taxation (VAT) · European Union

1. The obligation to give assistance provided for in this Regulation shall not cover the provision of information or documents obtained by the administrative authorities referred to in Article 1 at the request of a judicial authority. However, in cases of applications for assistance, such information and documents shall be provided whenever the judicial authority, to which reference must be made, gives its consent. 2. This Regulation shall not restrict the application of provisions of other agreements or instruments relating to cooperation on tax matters. 3. This Regulation shall not affect the application in the Member States of the rules on mutual assistance in criminal matters. TITLE II Exchange of information relating to value added tax in connection with intra-Community transactions

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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.