1.
Council Regulation (EEC) No 218/92 of 27 January 1992 on administrative cooperation in the field of indirect taxation (VAT) · European Union
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.
← Article 3 · All articles · 2. →
Source: EUR-Lex (Cellar) · retrieved 2026-11-10 · Text as adopted (Official Journal); later amendments are not incorporated in this text.