(1)

in Article 143, the following paragraph is inserted: ‘1a. For the purposes of the exemption provided for in paragraph 1, point (ca), of this Article, the Commission shall adopt an implementing act to introduce special measures to prevent certain forms of tax evasion or avoidance by, inter alia, linking the unique consignment number with the corresponding individual VAT identification number as referred to in Article 369q of this Directive. That implementing act shall be adopted in accordance with the examination procedure referred to in Article 5 of Regulation (EU) No 182/2011 of the European Parliament and of the Council (*1). The Commission shall be assisted by the Standing Committee on Administrative Cooperation established by Article 58 of Regulation (EU) No 904/2010 (*2). That committee shall be a committee within the meaning of Regulation (EU) No 182/2011. (*1) Regulation (EU) No 182/2011 of the European Parliament and of the Council of 16 February 2011 laying down the rules and general principles concerning mechanisms for control by the Member States of the Commission’s exercise of implementing powers (OJ L 55, 28.2.2011, p. 13, ELI: http://data.europa.eu/eli/reg/2011/182/oj)." (*2) 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, ELI: http://data.europa.eu/eli/reg/2010/904/oj).’;"

← art_1__para · All articles · (2) →

Source: EUR-Lex (Cellar) · retrieved 2026-10-14 · Text as adopted (Official Journal); later amendments are not incorporated in this text.