Article 58

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 be assisted by the Standing Committee on Administrative Cooperation. 2. Where reference is made to this paragraph, Article 5 of Regulation (EU) No 182/2011 of the European Parliament and of the Council ( 8 ) shall apply.

Cited at article level by

COUNCIL DIRECTIVE (EU) 2017/2455 of 5 December 2017 amending… (EU) · COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 on the common… (EU) · Council Directive (EU) 2018/1695 of 6 November 2018 amending… (EU) · Council Directive (EU) 2025/425 of 18 February 2025 amending… (EU) · Council Directive (EU) 2025/516 of 11 March 2025 amending Directive… (EU) · +1 more — sign in to see which provisions, and what they say.

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Source: EUR-Lex (Cellar) · retrieved 2026-09-25 · Text as consolidated on 2025-04-14; changes after this date are not shown.