rec_1
(1) Council Regulation (EU) No 904/2010 Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax (OJ L 268, 12.10.2010, p. 1). lays down rules, inter alia, on the storage and exchange through electronic means of specific information in the field of value added tax (VAT).
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Source: EUR-Lex (Cellar) · retrieved 2026-10-13 · Text as adopted (Official Journal); later amendments are not incorporated in this text.