Article 49 › 5
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 Commission shall forward the information referred to in paragraphs 2, 3 and 4 to the other Member States concerned.
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Source: EUR-Lex CELLAR · retrieved 2026-07-31