Definition: Council Regulation focuses on administrative cooperation and anti-fraud measures in the realm of value-added tax (VAT). The regulation, which is a recast version, aims to strengthen collaboration among European Union Member States to combat VAT fraud more effectively. It outlines provisions for information exchange, mutual assistance, and coordination among tax authorities. The regulation reflects the EU's commitment to enhancing administrative procedures, sharing data, and implementing measures to prevent and address fraudulent activities related to VAT within the member states.
LOST view: LV-Architecture Principles
Identifier: http://data.europa.eu/eli/OJ/L/268
EIRA traceability: eira:BindingInstrumentRequirement
ABB name: egovera:EuropeanLegalActForTaxFraudRequirement
EIRA concept: eira:SolutionBuildingBlock
Last modification: 28/03/2024
dct:title: Regulation 904/2010 on administrative cooperation and combating fraud in the field of value added tax
dct:identifier: egovera:OJL268Requirement
|
|
eira:ABB | eira:BindingInstrumentRequirement |
dct:modified | 18/03/2024 |
dct:spatial | EU |
dct:identifier | http://data.europa.eu/eli/OJ/L/268 |
dct:title | Regulation 904/2010 on administrative cooperation and combating fraud in the field of value added tax |
dct:description | Council Regulation focuses on administrative cooperation and anti-fraud measures in the realm of value-added tax (VAT). The regulation, which is a recast version, aims to strengthen collaboration among European Union Member States to combat VAT fraud more effectively. It outlines provisions for information exchange, mutual assistance, and coordination among tax authorities. The regulation reflects the EU's commitment to enhancing administrative procedures, sharing data, and implementing measures to prevent and address fraudulent activities related to VAT within the member states. |
dct:publisher | EUR-Lex |
dct:source | https://eur-lex.europa.eu/legal-content/en/ALL/?uri=CELEX%3A32010R0904 |
skos:example | |
eira:concept | eira:SolutionBuildingBlock |
skos:note | Council Regulation focuses on administrative cooperation and anti-fraud measures in the realm of value-added tax (VAT). The regulation, which is a recast version, aims to strengthen collaboration among European Union Member States to combat VAT fraud more effectively. It outlines provisions for information exchange, mutual assistance, and coordination among tax authorities. The regulation reflects the EU's commitment to enhancing administrative procedures, sharing data, and implementing measures to prevent and address fraudulent activities related to VAT within the member states. |
eira:view | LV-Binding Power and Jurisdiction |