Article 21a › 1 › b
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
identification data relating to the owners and the holders of the vehicle in whose name the vehicle is registered, as defined in the law of the Member State of registration.
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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.