icon-grid
Better Regulation logo
Table of Contents

Table of Contents

Expand all headings Collapse all headings Expand side bar Collapse side bar
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 218/92RecitalsChapter I General Provisions (arts. 1-4)Article 1Article 2Article 3Article 4Chapter II Exchange of Information on Request (arts. 5-13)Section 1 Request for information and for administrative enquiries (arts. 5-7)Article 5Article 6Article 7Section 2 Time limit for providing information (arts. 8-10)Article 8Article 9Article 10Section 3 Presence in administrative offices and participation in administrative enquiries (art. 11)Article 11Section 4 Simultaneous controls (arts. 12-13)Article 12Article 13Chapter III Request for Administrative Notification (arts. 14-16)Article 14Article 15Article 16Chapter IV Exchange of Information without Prior Request (arts. 17-21)Article 17Article 18Article 19Article 20Article 21Chapter V Storage and Exchange of Information Specific to Intra-Community Transactions (arts. 22-27)Article 22Article 23Article 24Article 25Article 26Article 27Chapter VI Provisions Concerning the Special Scheme in Chapter 6 of Title XII of Directive 2006/112/EC (arts. 28-34)Article 28Article 29Article 30Article 31Article 32Article 33Article 34Chapter 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 34aChapter VII Relations with the Commission (art. 35)Article 35Chapter VIII Relations with Third Countries (art. 36)Article 36Chapter IX Conditions Governing the Exchange of Information (arts. 37 - 43)Article 37Article 38Article 39Article 40Article 41Article 42Article 43Chapter X General and Final Provisions (arts. 44 - 48)Article 44Article 45Article 46Article 47Article 48Done at
Document Overview
Tools
Set a date to view the document
Text comparison options
Full text - Date 1 vs Date 2
Amendments requiring commencement - Current text vs Text requiring commencement
Draft proposed changes - Current text vs Text proposed by drafting documents
Coming soon: Any documents - Any document vs Another document at any date
Print / Export options
Current page
Whole document
Selected pages
Consolidated PDF of the entire document as of 12th December 2024
Export
Export line by line
Export provision to provision
Report template
Create report template
Alert me to changes
Manage alerts
Bookmarks
This page
This document
Manage bookmarks
Search within this document
View previous searches
Share
Get page link
Share via email application
PreviousNext
Version status: Repealed | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2012 - onwards
Version 3 of 3

Article 46

Repealed from 1 January 2012

[deleted]

PreviousNext