preamble_13

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

Whereas care must be taken to ensure that the provisions concerning the control of indirect taxes are in balance with administrations' needs for effective control and the administrative burdens imposed on taxable persons;

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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.