rec_25
Text with EEA relevance.
(25) This Regulation should not affect the substance of the procedures listed in Annex II which are established at national, regional or local level and does not lay down material or procedural rules within the areas covered by Annex II, including the area of taxation. The purpose of this Regulation is to lay down the technical requirements in order to ensure that such procedures, where they have been established in the Member State concerned, are made available fully online.
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Source: EUR-Lex (Cellar) · retrieved 2026-10-29 · Text as adopted (Official Journal); later amendments are not incorporated in this text.