Article 47i › 4
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 Member State of identification shall transmit the records obtained by electronic means and without delay to the requesting Member State of consumption.
← 3 · All articles · 5 →
Source: EUR-Lex CELLAR · retrieved 2026-07-31