preamble_12

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

Whereas the establishment of a common system of administrative cooperation may affect individuals' legal positions, in particular because of the exchange of information concerning their tax positions;

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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.