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Regulation (2011:1553) On The Application Of Council Regulation (Ec) No 904/2010 Of 7 October 2010 On Administrative Cooperation And The Fight Against Vat Fraud

Original Language Title: Förordning (2011:1553) om tillämpning av rådets förordning (EU) nr 904/2010 av den 7 oktober 2010 om administrativt samarbete och kampen mot mervärdesskattebedrägeri

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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 904/2010 by

7 October 2010 on administrative cooperation and the fight against

VAT fraud.

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

Article 17 of Regulation (EC) no 904/2010. The work should also

The European Commission provide such statistical data as

referred to in article 49 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 article 13(1) of

Regulation (EU) no 904/2010.

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.

Transitional provisions


1. This Regulation shall enter into force on January 1, 2013 in respect

If section 2 and otherwise on 1 January 2012.

2. this regulation repeals Regulation (2003:1107) if

implementing Council Regulation (EC) No 1798/2003 of 7

October 2003 concerning administrative cooperation in the field of

value added tax and repealing Regulation (EEC) No 218/92.

3. the provisions of section 3 of the repealed regulation does

still, until the end of 2012.