Article 59

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. By 1 November 2013 and thereafter every five years, the Commission shall report to the European Parliament and the Council on the application of this Regulation. 2. Member States shall communicate to the Commission the text of any provisions of national law which they adopt in the field covered by this Regulation.

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