The Implementing Regulation ensures that the information referred to in Article 37a(1) and Article 37b(2) and (3) of Regulation (EU) No 904/2010 is exchanged in a uniform manner, the Commission is to adopt practical arrangements for such exchange, including a common electronic message.
Article 4 defines the transition of information between Member State of establishment and Member State of the exemption (bidirectionally).
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ID | ABB17 |
dct:type | eira:BindingInstrument |
dct:publisher | |
dct:modified | |
dct:description | |
dct:spatial | [ EU | National | Sub-national ] |
eira:supporting_a_TES | [ Yes | No ] |
eira:implementation_supported_by_a_TES | [ Yes | No ] |
eira:view | Legal view |
vat4sme:legislation_priority | 1 |