Article 47c › 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
Member States shall provide that the information provided by the taxable person making use of the special scheme in Section 4 of Chapter 6 of Title XII of Directive 2006/112/EC or his intermediary, to the Member State of identification when his activities commence pursuant to Article 369p(1), (2) and (3) of that Directive shall be submitted by electronic means. Any changes in this information provided pursuant to Article 369p(4) of Directive 2006/112/EC shall also be submitted by electronic means.
National law under this provision
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Source: EUR-Lex CELLAR · retrieved 2026-07-31