Council Regulation (EU) No 904\/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax (OJ L 268, 12.10.2010, pp. 1-18)<\/p>\n
Successive amendments to Regulation (EU) No 904\/2010 have been incorporated in the original text. This consolidated version is of documentary value only.<\/p>\n
Council Regulation (EU) 2020\/283 of 18 February 2020 amending Regulation (EU) No 904\/2010 as regards measures to strengthen administrative cooperation in order to combat VAT fraud (OJ L 62, 2.3.2020, pp. 1-6)<\/p>\n
Council Directive (EU) 2020\/285 of 18 February 2020 amending Directive 2006\/112\/EC on the common system of value added tax as regards the special scheme for small enterprises and Regulation (EU) No 904\/2010 as regards the administrative cooperation and exchange of information for the purpose of monitoring the correct application of the special scheme for small enterprises (OJ L 62, 2.3.2020, pp. 13-23)<\/p>\n
Commission Implementing Regulation (EU) 2020\/194 of 12 February 2020 laying down detailed rules for the application of Council Regulation (EU) No 904\/2010 as regards the special schemes for taxable persons supplying services to non-taxable persons, making distance sales of goods and certain domestic supplies of goods (OJ L 40, 13.2.2020, pp. 114-124)<\/p>\n
Commission Implementing Regulation (EU) 2020\/21 of 14 January 2020 amending Implementing Regulation (EU) No 79\/2012 laying down detailed rules for implementing certain provisions of Council Regulation (EU) No 904\/2010 concerning administrative cooperation and combating fraud in the field of value added tax (OJ L 11, 15.1.2020, pp. 1-2)<\/p>\n
Council Regulation (EU) 2017\/2454 of 5 December 2017 amending Regulation (EU) No 904\/2010 on administrative cooperation and combating fraud in the field of value added tax (OJ L 348, 29.12.2017, pp. 1-6)<\/p>\n
Council Directive (EU) 2017\/2455 of 5 December 2017 amending Directive 2006\/112\/EC and Directive 2009\/132\/EC as regards certain value added tax obligations for supplies of services and distance sales of goods (OJ L 348, 29.12.2017, pp. 7-22)<\/p>\n
Council Directive 2009\/132\/EC of 19 October 2009 determining the scope of Article 143(b) and (c) of Directive 2006\/112\/EC as regards exemption from value added tax on the final importation of certain goods (OJ L 292, 10.11.2009, pp. 5-30)<\/p>\n
Council Directive 2006\/112\/EC of 28 November 2006 on the common system of value added tax (OJ L 347, 11.12.2006, pp. 1-118)<\/p>\n\n
\n <\/div>\n\n","protected":false},"excerpt":{"rendered":"
Administrative cooperation in the field of value added tax (VAT) The European Union (EU) has introduced a common system of administrative cooperation and information exchange for EU countries to ensure proper application of value added tax (VAT) and to combat fraud. Council Regulation (EC) No 1798\/2003 of 7 October 2003 on administrative cooperation in the […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"footnotes":""},"categories":[209],"tags":[],"_links":{"self":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/13514"}],"collection":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/comments?post=13514"}],"version-history":[{"count":4,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/13514\/revisions"}],"predecessor-version":[{"id":18593,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/13514\/revisions\/18593"}],"wp:attachment":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/media?parent=13514"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/categories?post=13514"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/tags?post=13514"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}