Administrative cooperation and the fight against VAT fraud

Topic area:
Status: 12.10.2010 |
Archived
Key words:
Tax, Main version
Initiative
Official name
Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax (recast)
Type
Regulation
Level 1
Initiator
EU
Submitted
Doc. code
904/2010
Summary
Status
Status

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Current version
Final version
07.10.2010
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Relevant for

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Associated initiatives
Level 1
Directive on the common system of value added tax (binding, Main version, EU)
Combating VAT fraud (CESOP) (non-binding, Amendment, EU)
Level 2
Technical measures to establish and maintain a central electronic payment information system (CESOP) to combat VAT fraud (non-binding, Supplement, EU)
Level 3 / Other
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Source: EU, 904/2010, 2010