Article 24b › 3
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 central liaison office, or the liaison departments or competent officials designated by the competent authority of each Member State, shall transmit to CESOP the information collected in accordance with paragraph 1 no later than the tenth day of the second month following the calendar quarter to which the information relates.
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Source: EUR-Lex CELLAR · retrieved 2026-07-31