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

may be made available only to the persons directly concerned with the bases of assessment, collection or administrative control of taxes for the purspose of the assessment of taxes, or to persons employed by Community institutions whose duties require that they have access to it,

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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.