art_2__point_13__text_1

Council Regulation (EC) No 1798/2003 of 7 October 2003 on administrative cooperation in the field of value added tax and repealing Regulation (EEC) No 218/92 · European Union

‘automatic exchange’, means the systematic communication of predefined information to another Member State, without prior request, at pre-established regular intervals;

← 13. · All articles · 14. →

Source: EUR-Lex (Cellar) · retrieved 2026-10-12 · Text as adopted (Official Journal); later amendments are not incorporated in this text.