Regulation (2012:331) On The Application Of Council Regulation (Ec) No 389/2012 By May 2, 2012 On Administrative Cooperation In The Field Of Excise Duties, And Repealing Regulation (Ec) No 2073/2004

Original Language Title: Förordning (2012:331) om tillämpning av rådets förordning (EU) nr 389/2012 av den 2 maj 2012 om administrativt samarbete i fråga om punktskatter och om upphävande av förordning (EG) nr 2073/2004

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Read the untranslated law here: http://rkrattsbaser.gov.se/sfst?bet=2012:331

section 1 of the tax agency's headquarters is such a central liaison office

referred to in article 4(1) of Council Regulation (EC) No 389/2012 of

on May 2, 2012 on administrative cooperation in the field of

excise taxes and repealing Regulation (EC) no 2073/2004.



section 2 of the tax authority shall maintain the databases referred to in

Article 19 of Regulation (EC) No 389/2012. The work should also

The European Commission with the information referred to in

Article 34(2) of that regulation.



section 3 of the Customs and Excise Department will forward the information to the tax authority

The customs service has at its disposal and that are needed for the tax agency

to fulfil its tasks under paragraph 2 and in accordance with article

15 of Regulation (EC) No 389/2012.



The tax agency and the customs service shall also otherwise through the exchange of

information and cooperation to ensure that the administrative

cooperation with other Member States ' authorities in accordance with the

the regulation is conducted in an efficient manner.