Council of the European Union 7 October 2003, Council Regulation (EC) No 1798/2003 of 7 October 2003 on administrative cooperation in the field of value added tax and repealing Regulation (EEC) No 218/92

Also known as

Council Regulation (EC) No 1798/2003 establishes a framework for administrative cooperation among EU Member States regarding value added tax (VAT) to combat tax evasion and ensure compliance. Key provisions include the establishment of a central liaison office in each Member State for communication, the requirement for timely exchange of information, and the facilitation of electronic data sharing. The regulation repeals the previous Regulation (EEC) No 218/92 and is directly applicable in all Member States, entering into force on January 1, 2004.AI

European Union · · · Cited by 561 · 07-10-2003

CHAPTER I GENERAL PROVISIONS.
Article 1.
Article 2.
Article 3.
Article 4.
CHAPTER II EXCHANGE OF INFORMATION ON REQUEST.
Section 1 Request for information and for administrative enquiries.
Article 5.
Article 6.
Article 7.
Section 2 Time limit for providing information.
Article 8.
Article 9.
Article 10.
Section 3 Presence in administrative offices and participation in administrative enquiries.
Article 11.
Section 4 Simultaneous controls.
Article 12.
Article 13.
CHAPTER III REQUEST FOR ADMINISTRATIVE NOTIFICATION.
Article 14.
Article 15.
Article 16.
CHAPTER IV EXCHANGE OF INFORMATION WITHOUT PRIOR REQUEST.
Article 17.
Article 18.
Article 19.
Article 20.
Article 21.
CHAPTER V STORAGE AND EXCHANGE OF INFORMATION SPECIFIC TO INTRA-COMMUNITY TRANSACTIONS.
Article 22.
Article 23.
Article 24.
Article 25.
Article 26.
Article 27.
CHAPTER VI PROVISIONS CONCERNING THE SPECIAL SCHEME IN ARTICLE 26C OF DIRECTIVE /EEC 77/388.
Article 28.
Article 29.
Article 30.
Article 31.
Article 32.
Article 33.
Article 34.
CHAPTER VII RELATIONS WITH THE COMMISSION.
Article 35.
CHAPTER VIII RELATIONS WITH THIRD COUNTRIES.
Article 36.
CHAPTER IX CONDITIONS GOVERNING THE EXCHANGE OF INFORMATION.
Article 37.
Article 38.
Article 39.
Article 40.
Article 41.
Article 42.
Article 43.
CHAPTER X GENERAL AND FINAL PROVISIONS.
Article 44.
Article 45.
Article 46.
Article 47.
Article 48.

15.10.2003

Official Journal of the European Union

L 264/1

COUNCIL REGULATION (EC) No 1798/2003

of 7 October 2003

on administrative cooperation in the field of value added tax and repealing Regulation (EEC) No 218/92

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty establishing the European Community, and in particular Article 93 thereof,

Having regard to the

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