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Table of Contents
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
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Version status: | Document consolidation status: Updated to reflect all known changes
Version date: 15 October 2003 - onwards
