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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 in addition be used in connection with judicial or administrative proceedings that may involve sanctions, initiated as a result of infringements of tax law.
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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.