council regul ec octob administr cooper field ad tax repeal regul eec council european union regard treati establish european commun articl thereof regard propos commiss regard opinion european parliament regard opinion european econom social committe tax evas tax avoid extend frontier member state lead budget loss violat principl fair taxat liabl bring distort capit movement condit competit affect oper intern market combat ad tax vat evas call close cooper administr author member state respons applic provis field tax harmonis measur complet intern market includ establish common system exchang inform member state member state administr author assist cooper commiss order ensur proper applic vat suppli good servic intra commun acquisit good import good electron storag transmiss data vat control purpos indispens proper function vat system condit exchang direct access member state electron store data member state defin oper access data requir fulfil oblig member state consumpt primari respons assur establish supplier compli oblig end applic temporari special scheme electron suppli servic provid articl sixth council direct eec harmonis law member state relat turnov tax common system ad tax uniform basi assess requir definit rule provis inform transfer monei member state identif member state consumpt council regul eec januari administr cooper field indirect taxat vat establish respect system close cooper member state administr author author commiss regul eec supplement council direct eec decemb mutual assist compet author member state field direct indirect taxat legal instrument prove effect longer meet requir administr cooper result closer integr economi intern market exist separ instrument cooper vat hamper effect cooper tax administr right oblig parti concern ill defin clearer bind rule govern cooper member state direct contact local nation anti fraud offic commun central liaison offic rule lead ineffici arrang administr cooper delai commun provis made bring direct contact servic view make cooper effici faster cooper intens vat inform exchang system vi automat spontan exchang inform member state exchang inform respect administr administr commiss made intens swifter order combat fraud effect provis vat administr cooper regul eec direct eec join strengthen reason clariti singl instrument replac regul eec regul affect commun measur contribut combat vat fraud purpos regul limit right oblig laid direct ec european parliament council octob protect individu regard process person data free movement data order safeguard interest refer articl direct measur implement regul adopt accord council decis ec june lai procedur exercis implement power confer commiss regul respect fundament right observ principl recognis charter fundament right european union adopt regul chapter gener provis articl regul lai condit administr author member state respons applic law vat suppli good servic intra commun acquisit good import good cooper commiss ensur complianc law end lai rule procedur enabl compet author member state cooper exchang inform effect correct assess vat regul lai rule procedur exchang inform electron mean vat intra commun transact period provid articl direct ec lai rule procedur exchang electron mean ad tax inform servic suppli electron accord special scheme provid articl direct eec subsequ exchang inform servic cover special scheme concern transfer monei member state compet author regul affect applic member state rule mutual assist crimin matter articl purpos regul quot compet author member state quot mean belgium le ministr de financ de minist van financiën denmark skatteministeren germani bundesministerium der finanzen greec yπουργειο oικονομίας spain el secretario de estado de hacienda franc le ministr de économi de financ de industri ireland revenu commission itali il capo del dipartimento dell politich fiscali luxembourg administr de enregistr de domain netherland de minist van financiën austria bundesminist für finanzen portug ministro da finança finland valtiovarainministeriö finansministeriet sweden chefen för finansdepartementet unit kingdom commission custom excis quot central liaison offic quot mean offic design articl princip respons contact member state field administr cooper quot liaison depart quot mean offic central liaison offic specif territori compet specialis oper respons design compet author pursuant articl exchang directli inform basi regul quot compet offici quot mean offici directli exchang inform basi regul authoris pursuant articl quot request author quot mean central liaison offic liaison depart compet offici member state make request assist behalf compet author quot request author quot mean central liaison offic liaison depart compet offici member state receiv request assist behalf compet author quot intra commun transact quot mean intra commun suppli good servic quot intra commun suppli good quot mean suppli good declar recapitul statement provid articl direct eec quot intra commun suppli servic quot mean suppli servic cover articl direct eec quot intra commun acquisit good quot mean acquisit dispos owner movabl tangibl properti articl direct eec quot vat identif number quot mean number provid articl direct eec quot administr enquiri quot mean control check action member state perform duti view ensur proper applic vat legisl quot automat exchang quot mean systemat commun predefin inform member state prior request pre establish regular interv quot structur automat exchang quot mean systemat commun predefin inform member state prior request inform quot spontan exchang quot mean irregular commun prior request inform member state quot person quot mean natur person legal person legisl forc associ person recognis capac perform legal act lack legal statu legal person quot grant access quot mean authoris access relev electron databas obtain data electron mean quot electron mean quot mean electron equip process includ digit compress storag data emploi wire radio transmiss optic technolog electromagnet mean quot ccn csi network quot mean common platform base common commun network ccn common system interfac csi develop commun ensur transmiss electron mean compet author area custom taxat articl compet author refer point articl author regul appli directli deleg member state design singl central liaison offic princip respons deleg contact member state field administr cooper inform commiss member state thereof compet author member state design liaison depart central liaison offic respons keep list depart date make central liaison offic member state concern compet author member state addit design condit laid compet offici directli exchang inform basi regul limit scope design central liaison offic respons keep list offici date make central liaison offic member state concern offici exchang inform articl case deem compet offici purpos accord condit laid compet author liaison depart compet offici send receiv request repli request assist inform central liaison offic member state condit laid liaison depart compet offici receiv request assist requir action territori oper area forward request delai central liaison offic member state inform request author thereof case period laid articl start dai request assist forward central liaison offic articl oblig give assist provid regul cover provis inform document obtain administr author refer articl act authoris request judici author compet author power accord nation law commun inform refer paragraph commun part administr cooper provid regul commun prior authoris judici author necess authoris deriv nation law chapter ii exchang inform request section request inform administr enquiri articl request request author request author commun inform refer articl includ inform relat specif case case purpos forward inform refer paragraph request author arrang conduct administr enquiri obtain inform request refer paragraph reason request specif administr enquiri member state take view administr enquiri immedi inform request author reason thereof order obtain inform sought conduct administr enquiri request request author administr author recours proce act account request author member state articl request inform administr enquiri pursuant articl standard form adopt accord procedur refer articl articl request request author request author commun pertin inform obtain possess result administr enquiri form report statement document certifi true copi extract thereof origin document provid contrari provis forc member state request author establish section time limit provid inform articl request author provid inform refer articl quickli month date receipt request request author possess inform time limit reduc maximum period month articl special categori case time limit provid articl agre request request author articl request author unabl respond request deadlin inform request author write forthwith reason failur consid respond section presenc administr offic particip administr enquiri articl agreement request author request author accord arrang laid offici authoris request author view exchang inform refer articl present offic administr author member state request author establish carri duti request inform contain document offici request author access offici request author copi document request inform agreement request author request author accord arrang laid offici design request author view exchang inform refer articl present administr enquiri administr enquiri carri exclus offici request author request author offici exercis power inspect confer offici request author access premis document intermediari sole purpos administr enquiri carri offici request author present member state accord paragraph time produc written author state ident offici capac section simultan control articl view exchang inform refer articl member state agre conduct simultan control territori tax situat taxabl person common complementari interest control effect control carri member state articl member state identifi independ taxabl person intend propos simultan control compet author member state notifi compet author member state concern case propos simultan control give reason choic provid inform led decis period time control conduct member state concern decid part simultan control receipt propos simultan control compet author member state confirm agreement commun reason refus counterpart author compet author member state concern appoint repres respons supervis coordin control oper chapter iii request administr notif articl request author request request author accord rule govern notif similar instrument member state establish notifi addresse instrument decis eman administr author concern applic vat legisl territori member state request author establish articl request notif mention subject instrument decis notifi address relev inform identifi addresse articl request author inform request author immedi respons request notif notifi date notif decis instrument addresse chapter iv exchang inform prior request articl prejudic provis chapter vi compet author member state automat structur automat exchang forward inform refer articl compet author member state concern case taxat deem place member state destin effect control system necessarili depend inform provid member state origin member state ground breach vat legisl commit commit member state risk tax loss member state articl determin accord procedur refer articl exact categori inform exchang frequenc exchang practic arrang exchang inform member state determin part exchang categori inform automat structur automat articl compet author member state case spontan exchang forward inform refer articl awar articl member state administr organis measur facilit exchang provid chapter articl member state oblig purpos implement provis chapter impos oblig person liabl vat view collect inform bear disproportion administr burden chapter storag exchang inform specif intra commun transact articl member state maintain electron databas store process inform collect accord articl version articl direct eec enabl inform procedur provid regul inform store year end calendar year access inform grant member state ensur databas date complet accur criteria defin accord procedur refer articl determin pertin essenti made articl basi data store accord articl compet author member state commun automat delai member state inform direct access vat identif number issu member state receiv inform total intra commun suppli good person hold vat identif number oper identifi purpos vat member state provid inform valu refer point express currenc member state provid inform relat calendar quarter articl basi data store accord articl sole order prevent breach vat legisl compet author member state consid control intra commun acquisit good obtain directli delai direct access electron mean inform vat identif number person effect suppli refer point articl total suppli person person hold vat identif number refer point articl valu refer point express currenc member state provid inform relat calendar quarter articl compet author member state oblig grant access inform articl month latest end calendar quarter inform relat derog paragraph inform ad databas circumst provid articl access addit inform grant quickli month end quarter collect condit access correct inform grant laid accord procedur refer articl articl purpos articl compet author member state store inform electron databas exchang inform electron mean measur ensur complianc articl articl member state maintain electron databas regist person vat identif number issu member state time compet author member state obtain directli commun data store accord articl confirm valid vat identif number person effect receiv intra commun suppli good servic specif request request author commun date issu expiri date vat identif number request compet author provid delai address person number issu provid inform store request author view futur time compet author member state ensur person involv intra commun suppli good servic period provid articl direct ec person suppli servic refer indent articl direct eec allow obtain confirm valid vat identif number person period provid articl direct ec member state provid confirm electron mean accord procedur refer articl purpos paragraph compet author member state store inform electron databas exchang inform electron mean measur ensur complianc articl chapter vi provis special scheme articl direct eec articl provis appli special scheme provid articl direct eec definit contain point articl appli purpos chapter articl inform establish taxabl person member state identif activ commenc set subparagraph articl direct eec submit electron manner technic detail includ common electron messag determin accord procedur provid articl member state identif transmit inform electron mean compet author member state dai end month inform receiv establish taxabl person manner compet author member state inform alloc identif number technic detail includ common electron messag inform transmit determin accord procedur provid articl member state identif delai inform electron mean compet author member state establish taxabl person exclud identif regist articl return detail set subparagraph articl direct eec submit electron manner technic detail includ common electron messag determin accord procedur provid articl member state identif transmit inform electron mean compet author member state concern latest dai end month return receiv member state requir tax return made nation currenc euro convert amount euro exchang rate valid date report period exchang exchang rate publish european central bank dai public dai dai public technic detail inform transmit determin accord procedur provid articl member state identif transmit electron mean member state consumpt inform need link payment relev quarterli tax return articl provis articl appli inform collect member state identif accord articl direct eec articl member state identif ensur amount establish taxabl person paid transfer bank account denomin euro design member state consumpt payment due member state requir payment nation currenc euro convert amount euro exchang rate valid date report period exchang exchang rate publish european central bank dai public dai dai public transfer place latest dai end month payment receiv establish taxabl person pai total tax due member state identif ensur payment transfer member state consumpt proport tax due member state member state identif inform electron mean compet author member state consumpt thereof articl member state notifi electron mean compet author member state relev bank account number receiv payment articl member state delai notifi electron mean compet author member state commiss standard tax rate articl articl appli period provid articl direct ec chapter vii relat commiss articl member state commiss examin evalu arrang administr cooper provid regul work commiss pool member state experi aim improv oper arrang member state commun commiss inform relev applic regul list statist data need evalu regul determin accord procedur refer articl member state commun data commiss commun involv administr burden unjustifi view evalu effect system administr cooper combat tax evas tax avoid member state commun commiss inform refer articl commiss forward inform refer paragraph member state concern chapter viii relat countri articl compet author member state receiv inform countri author pass inform compet author member state interest event request permit assist arrang countri provid countri concern undertak provid assist requir gather evid irregular natur transact contraven vat legisl inform obtain regul commun countri consent compet author suppli inform accord domest provis appli commun person data countri chapter ix condit govern exchang inform articl inform commun pursuant regul provid electron mean arrang adopt accord procedur refer articl articl request assist includ request notif attach document made languag agre request request author request accompani translat offici languag offici languag member state request author establish special case request author reason translat articl period provid articl direct ec commiss member state ensur exist commun inform exchang system provid exchang inform articl oper commiss respons develop common commun network common system interfac ccn csi permit exchang inform member state member state respons develop system permit inform exchang ccn csi member state waiv claim reimburs expens incur appli regul respect fee paid expert articl request author member state provid request author member state inform refer articl provid number natur request inform made request author specif period impos disproportion administr burden request author request author exhaust usual sourc inform circumst obtain inform request run risk jeopardis achiev desir end regul impos oblig enquiri carri provid inform law administr practic member state suppli inform authoris member state carri enquiri collect inform member state purpos compet author member state refus provid inform member state concern unabl legal reason provid similar inform commiss inform ground refus request member state provis inform refus lead disclosur commerci industri profession secret commerci process inform disclosur contrari public polici request author inform request author ground refus request assist minimum threshold trigger request assist adopt accord procedur refer articl articl inform commun form pursuant regul cover oblig offici secreci enjoi protect extend similar inform nation law member state receiv provis applic commun author inform purpos establish assess base collect administr control tax purpos establish assess base inform assess levi duti tax cover articl council direct eec march mutual assist recoveri claim relat levi duti tax measur addit connect judici proceed involv penalti initi result infring tax law prejudic gener rule legal provis govern right defend wit proceed person duli accredit secur accredit author european commiss access inform care mainten develop ccn csi network derog paragraph compet author member state provid inform permit purpos member state request author legisl member state request author inform similar purpos request author consid inform receiv request author compet author member state transmit author inform request author thereof advanc request author requir transmiss inform parti subject prior agreement member state purpos correct applic regul restrict scope oblig right provid articl articl articl direct ec extent requir order safeguard interest refer articl direct articl report statement document certifi true copi extract thereof obtain staff request author commun request author assist provid regul invok evid compet bodi member state request author basi similar document provid author countri articl purpos appli regul member state measur ensur effect intern coordin compet author refer articl establish direct cooper author authoris purpos coordin ensur smooth oper inform exchang arrang provid regul commiss commun member state quickli inform receiv provid chapter gener final provis articl commiss assist stand committe administr cooper hereinaft refer committe refer made paragraph articl decis ec appli regard provis articl thereof period laid articl decis ec set month committe adopt rule procedur articl year date entri forc regul commiss report european parliament council applic regul member state commun commiss text provis nation law adopt field cover regul articl provis regul prejudic fulfil wider oblig relat mutual assist ensu legal act includ bilater multilater agreement member state conclud bilater arrang matter cover regul deal individu case inform commiss delai commiss turn inform member state articl regul eec repeal refer made repeal regul constru refer regul articl regul enter forc januari regul bind entireti directli applic member state luxembourg octob council presid tremonti oj oj pp oj oj direct amend direct ec oj oj regul amend regul ec oj oj direct amend act access oj oj oj oj direct amend direct ec oj