Council Regulation (EU) No 904/2010 of 7 October 2010 ()
DESCRIPTION: Regulation laying down the conditions under which the competent authorities in the Member States responsible for the application of the laws on VAT are to cooperate with each other and with the Commission to ensure compliance with those laws. To that end, it lays down rules and procedures to enable the competent authorities of the Member States to cooperate and to exchange with each other any information that may help to effect a correct assessment of VAT, monitor the correct application of VAT, particularly on intra-Community transactions, and combat VAT fraud. In particular, it lays down rules and procedures for Member States to collect and exchange such information by electronic means.
eira:ABBeira:BindingInstrumentRequirement
dct:modified2023-07-26
dct:spatialEU
dct:identifierhttps://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A02010R0904-20190101
dct:titleCouncil Regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax
dct:descriptionThis regulation is a legal framework established by the European Union to enhance administrative cooperation and combat fraud in the field of value added tax (VAT). It provides measures to ensure the correct levying and collection of VAT within the EU and to prevent evasion. It also sets out the procedures for exchange of information and cooperation between member states to ensure the functioning of the internal market.
dct:publisherEUR-Lex
dct:sourcehttps://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A02010R0904-20190101
skos:exampleFor instance, if a business in Germany suspects VAT fraud in transactions with a company in Italy, the German authorities can request information from their Italian counterparts under the provisions of this regulation. The Italian authorities are obliged to respond and provide the requested information. Similarly, if the German authorities have information suggesting VAT evasion by a company in Italy, they can pass this information to the Italian authorities for further investigation.
eira:concepteira:SolutionBuildingBlock
skos:noteThe regulation establishes a secure and standardized information exchange system for VAT purposes, known as VIES. It also provides for mutual assistance between member states in the recovery of VAT claims and the conduct of administrative enquiries and checks. The regulation further stipulates the conditions under which member states may carry out controls in the territory of another member state.
eira:viewLV-Binding Power and Jurisdiction