Regulation 904/2010 on administrative cooperation and combating fraud in the field of value added tax ()
Definition: Council Regulation focuses on administrative cooperation and anti-fraud measures in the realm of value-added tax (VAT). The regulation, which is a recast version, aims to strengthen collaboration among European Union Member States to combat VAT fraud more effectively. It outlines provisions for information exchange, mutual assistance, and coordination among tax authorities. The regulation reflects the EU's commitment to enhancing administrative procedures, sharing data, and implementing measures to prevent and address fraudulent activities related to VAT within the member states. LOST view: LV-Architecture Principles Identifier: http://data.europa.eu/eli/OJ/L/268 EIRA traceability: eira:BindingInstrumentRequirement ABB name: egovera:EuropeanLegalActForTaxFraudRequirement EIRA concept: eira:SolutionBuildingBlock Last modification: 28/03/2024 dct:title: Regulation 904/2010 on administrative cooperation and combating fraud in the field of value added tax dct:identifier: egovera:OJL268Requirement
eira:ABBeira:BindingInstrumentRequirement
dct:modified18/03/2024
dct:spatialEU
dct:identifierhttp://data.europa.eu/eli/OJ/L/268
dct:titleRegulation 904/2010 on administrative cooperation and combating fraud in the field of value added tax
dct:descriptionCouncil Regulation focuses on administrative cooperation and anti-fraud measures in the realm of value-added tax (VAT). The regulation, which is a recast version, aims to strengthen collaboration among European Union Member States to combat VAT fraud more effectively. It outlines provisions for information exchange, mutual assistance, and coordination among tax authorities. The regulation reflects the EU's commitment to enhancing administrative procedures, sharing data, and implementing measures to prevent and address fraudulent activities related to VAT within the member states.
dct:publisherEUR-Lex
dct:sourcehttps://eur-lex.europa.eu/legal-content/en/ALL/?uri=CELEX%3A32010R0904
skos:example
eira:concepteira:SolutionBuildingBlock
skos:noteCouncil Regulation focuses on administrative cooperation and anti-fraud measures in the realm of value-added tax (VAT). The regulation, which is a recast version, aims to strengthen collaboration among European Union Member States to combat VAT fraud more effectively. It outlines provisions for information exchange, mutual assistance, and coordination among tax authorities. The regulation reflects the EU's commitment to enhancing administrative procedures, sharing data, and implementing measures to prevent and address fraudulent activities related to VAT within the member states.
eira:viewLV-Binding Power and Jurisdiction