1. — COUNCIL REGULATION (EU) No 904/2010 of 7 October 2010 on administrative…

1.

COUNCIL REGULATION (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax (recast) · European Union

The competent authority of each Member State shall, without prior request, forward the information referred to in Article 1 to the competent authority of any other Member State concerned, in the following cases: where taxation is deemed to take place in the Member State of destination and the information provided by the Member State of origin is necessary for the effectiveness of the control system of the Member State of destination; where a Member State has grounds to believe that a breach of VAT legislation has been committed or is likely to have been committed in the other Member State; where there is a risk of tax loss in the other Member State.

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Source: EUR-Lex CELLAR · retrieved 2026-07-31 · Text as consolidated on 2025-04-14; changes after this date are not shown.