Regulation (EU) No 904/2010 ()
DESCRIPTION: "Euopean Legal Act setting out procedures allowing EU countries’ authorities to work together and share information on value added tax (VAT) and to combat VAT fraud. It thus ensures that: VAT is assessed and applied correctly; VAT fraud is detected and prevented; VAT revenue is protected. "
eira:ABBeira:BindingInstrumentRequirement
dct:modified2023-07-26
dct:spatialEU
dct:identifierhttp://data.europa.eu/eli/reg/2010/904/oj
dct:titleRegulation (EU) No 904/2010 on administrative cooperation and combating fraud in the field of value added tax
dct:descriptionThis regulation is a European Union law that provides a legal framework for administrative cooperation between Member States and the Commission in the field of Value Added Tax (VAT). It aims to combat tax fraud and evasion, and to ensure the correct application of VAT legislation within the EU.
dct:publisherEUR-Lex
dct:sourcehttps://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32010R0904
skos:exampleFor instance, if a company in Spain suspects that a business partner in Italy is involved in VAT fraud, it can request information from the Italian tax authorities through the mechanisms established by this regulation. Similarly, if the French tax authorities detect a pattern of fraudulent activity that could affect other Member States, they can share this information through the Eurofisc network.
eira:concepteira:SolutionBuildingBlock
skos:noteThe regulation sets out the conditions and procedures for the exchange of information and cooperation between Member States and the Commission. It includes provisions on electronic exchange of information, spontaneous exchange, exchange on request, feedback, presence in administrative offices and participation in administrative enquiries, and administrative notifications. It also provides for the establishment of a Eurofisc network for the rapid exchange of targeted information on fraudulent activities.
eira:viewLV-Binding Power and Jurisdiction