Version status: Repealed | Document consolidation status: Updated to reflect all known changes

Published date: 15 October 2003

Council Regulation (EC) No 1798/2003 of 7 October 2003 on administrative cooperation in the field of value added tax and repealing Regulation (EEC) No 218/92

	Recitals
	Chapter I General Provisions (arts. 1-4)
	Article 1
	Article 2
	Article 3
	Article 4
	Chapter II Exchange of Information on Request (arts. 5-13)
	Section 1 Request for information and for administrative enquiries (arts. 5-7)
	Article 5
	Article 6
	Article 7
	Section 2 Time limit for providing information (arts. 8-10)
	Article 8
	Article 9
	Article 10
	Section 3 Presence in administrative offices and participation in administrative enquiries (art. 11)
	Article 11
	Section 4 Simultaneous controls (arts. 12-13)
	Article 12
	Article 13
	Chapter III Request for Administrative Notification (arts. 14-16)
	Article 14
	Article 15
	Article 16
	Chapter IV Exchange of Information without Prior Request (arts. 17-21)
	Article 17
	Article 18
	Article 19
	Article 20
	Article 21
	Chapter V Storage and Exchange of Information Specific to Intra-Community Transactions (arts. 22-27)
	Article 22
	Article 23
	Article 24
	Article 25
	Article 26
	Article 27
	Chapter VI Provisions Concerning the Special Scheme in Chapter 6 of Title XII of Directive 2006/112/EC (arts. 28-34)
	Article 28
	Article 29
	Article 30
	Article 31
	Article 32
	Article 33
	Article 34
	Chapter VIa Provisions concerning the exchange and conservation of information in the context of the procedure provided for in Directive 2008/9/EC (art. 34a)
	Article 34a
	Chapter VII Relations with the Commission (art. 35)
	Article 35
	Chapter VIII Relations with Third Countries (art. 36)
	Article 36
	Chapter IX Conditions Governing the Exchange of Information (arts. 37 - 43)
	Article 37
	Article 38
	Article 39
	Article 40
	Article 41
	Article 42
	Article 43
	Chapter X General and Final Provisions (arts. 44 - 48)
	Article 44
	Article 45
	Article 46
	Article 47
	Article 48
	Done at