Article 14 › 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 following shall be determined in accordance with the procedure provided for in Article 58(2): (a) the exact categories of information subject to automatic exchange; (b) the frequency of the automatic exchange for each category of information; and (c) the practical arrangements for the automatic exchange of information.
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Source: EUR-Lex (Cellar) · retrieved 2026-09-25 · Text as consolidated on 2025-04-14; changes after this date are not shown.