Regulation 2010/904 - Administrative cooperation and combating fraud in the field of VAT (recast) - Main contents
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official title
Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax (recast)| Legal instrument | Regulation |
|---|---|
| Number legal act | Regulation 2010/904 |
| Original proposal | COM(2009)427  |
| CELEX number i | 32010R0904 |
| Document | 07-10-2010 |
|---|---|
| Publication in Official Journal | 12-10-2010; Special edition in Croatian: Chapter 09 Volume 001,OJ L 268, 12.10.2010 |
| Effect | 01-11-2010; Entry into force Date pub. +20 See Art 62 01-11-2010; Application Partial application See Art 62 01-01-2012; Application See Art 62 01-01-2013; Application Partial application See Art 62 01-01-2015; Application Partial application See Art 62 |
| End of validity | 31-12-2014; Partial end of validity See Art. 62 31-12-9999 |
12.10.2010 |
EN |
Official Journal of the European Union |
L 268/1 |
COUNCIL REGULATION (EU) No 904/2010
of 7 October 2010
on administrative cooperation and combating fraud in the field of value added tax
(recast)
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty on the Functioning of the European Union, and in particular Article 113 thereof,
Having regard to the proposal from the European Commission,
Having regard to the opinion of the European Parliament (1),
Having regard to the opinion of the European Economic and Social Committee (2),
Acting in accordance with a special legislative procedure,
Whereas:
(1) |
Council Regulation (EC) No 1798/2003 of 7 October 2003 on administrative cooperation in the field of value added tax (3) has been substantially amended several times. Since further amendments are to be made, it should be recast in the interests of clarity. |
(2) |
The instruments to combat fraud in the field of value added tax (hereinafter ‘VAT’) in Regulation (EC) No 1798/2003 should be improved and supplemented subsequent to the Council Conclusions of 7 October 2008; the Communication from the Commission to the Council, the European Parliament and the European Economic and Social Committee on a coordinated strategy to improve the fight against VAT fraud in the European Union; and the Report from the Commission to the Council and the European Parliament on the application of Council Regulation (EC) No 1798/2003 concerning administrative cooperation in the field of VAT (hereinafter the ‘Commission’s report’). Editorial and practical clarifications of the provisions of Regulation (EC) No 1798/2003 are also required. |
(3) |
Tax evasion and tax avoidance extending across the frontiers of Member States lead to budget losses and violations of the principle of fair taxation. They are also liable to bring about distortions of capital movements and of the conditions of competition. They thus affect the operation of the internal market. |
(4) |
Combating VAT evasion calls for close cooperation between the competent authorities in each Member State responsible for the application of the provisions in that field. |
(5) |
The tax harmonisation measures taken to complete the internal market should include the establishment of a common system for cooperation between the Member States, in particular as concerns exchange of information, whereby the Member States’ competent authorities are to assist each other and to cooperate with the Commission in order to ensure the proper application of VAT on supplies of goods and services, intra-Community acquisition of goods and importation of goods. |
(6) |
Administrative cooperation should not lead to an undue shift of administrative burdens between Member States. |
(7) |
For the purposes of collecting the tax owed, Member States should cooperate to help ensure that VAT is correctly assessed. They must therefore not only monitor the correct application of tax owed in their own territory, but should also provide assistance to other Member States for ensuring the correct application of tax relating to activity carried out on their own territory but owed in another Member State. |
(8) |
Monitoring the correct application of VAT on cross-border transactions taxable in a Member State other than that where the supplier is established depends in many cases on information which is held by the Member State of establishment or which can be much more easily obtained by that Member State. Effective supervision of such transactions is therefore dependent on the Member State of establishment collecting, or being in a position to collect, that information. |
(9) |
In order to establish the one-stop shop scheme provided for by Council Directive 2006/112/EC of 28... |
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