preamble_15

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

Whereas the Member States and the Commission must establish an effective system for the electronic storage and transmission of certain data for value added tax control purposes;

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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.