Article 32

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

1. The Commission shall, on the basis of the information provided by the Member States, publish on its website the details of the provisions approved by each Member State which transpose Article 167a, Chapter 3 of Title XI and Chapter 1 of Title XII of Directive 2006/112/EC. 2. The details and format of the information to be submitted shall be decided in accordance with the procedure provided for in Article 58(2).

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Source: EUR-Lex CELLAR · retrieved 2026-07-31