commiss regul ec octob lai detail rule implement provis council regul ec administr cooper field ad tax commiss european commun regard treati establish european commun regard council regul ec octob administr cooper field ad tax repeal regul eec articl thereof provis vat administr cooper laid regul eec council direct eec decemb mutual assist compet author member state field direct taxat excis duti taxat insur premium merg strengthen regul ec exact categori inform exchang prior request frequenc exchang made relev practic arrang arrang laid provis inform commun pursuant regul ec electron mean final establish list statist data need evalu regul ec measur provid regul accord opinion stand committe administr cooper adopt regul articl subject matter regul lai detail rule implement articl regul ec articl definit purpos regul quot miss trader quot trader regist taxabl person vat purpos potenti fraudul intent acquir purport acquir good servic payment vat suppli good servic vat remit vat due nation author quot hijack vat registr quot trader vat registr number illicitli articl categori inform exchang prior request categori inform subject automat structur automat exchang accord articl regul ec inform establish trader inform mean transport inform distanc sell subject vat member state origin inform intra commun transact presum irregular inform potenti quot miss trader quot articl subcategori inform exchang prior request respect establish trader inform relat alloc vat identif number taxabl person establish member state vat refund taxabl person establish territori countri pursuant council direct eec respect mean transport inform relat suppli exempt accord articl council direct eec mean transport defin articl person regard taxabl person pursuant articl regist vat suppli exempt accord articl direct eec vessel aircraft defin articl taxabl person regist vat mention point person regist vat suppli exempt accord articl direct eec motoris land vehicl defin articl taxabl person regist vat mention point person regist vat respect distanc sell subject vat member state origin inform relat suppli threshold provid articl direct eec suppli threshold provid articl direct eec taxabl person opt taxat member state destin accord articl direct respect intra commun transact presum irregular inform relat suppli case intra commun suppli notifi vat inform exchang system vi vari significantli intra commun acquisit report intra commun suppli good exempt vat accord articl direct eec taxabl person establish member state respect potenti quot miss trader quot inform relat taxabl person vat identif number cancel longer valid due absenc simul econom activ made intra commun transact taxabl person potenti quot miss trader quot vat identif number cancel taxabl person carri intra commun suppli custom member state case custom potenti quot miss trader quot quot hijack vat registr quot articl notif particip exchang inform member state notifi commiss write month entri forc regul decis accord paragraph articl regul ec part exchang categori subcategori inform refer articl automat structur automat commiss inform member state member state subsequ modifi categori subcategori inform exchang take part exchang inform notifi commiss write commiss inform member state articl frequenc transmiss inform case automat exchang system inform provid accord timet latest month end calendar year inform regard categori refer articl latest month end calendar quarter inform regard categori refer articl inform categori refer articl provid articl transmiss commun inform commun write pursuant articl regul ec transmit electron mean ccn csi network except request notif refer articl regul ec instrument decis notif request origin document provid pursuant articl regul ec compet author member state agre waiv commun paper inform point paragraph articl evalu arrang administr cooper evalu accord articl regul ec yearli interv effect entri forc regul articl statist data list statist data refer articl regul ec set annex member state april year electron mean commun commiss statist data model set annex articl commun nation measur member state commun commiss text law regul administr provis appli field cover regul commiss commun measur member state articl entri forc regul enter forc twentieth dai public offici journal european union regul bind entireti directli applic member state brussel octob commiss frederik bolkestein member commiss oj regul amend regul ec oj oj direct amend direct ec oj oj oj annex