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 the provisions of section 3 of the repealed regulation does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