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Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax (recast) article 3 CELEX: 02010R0904-20250414 The competent authorities are the authorities in whose name this Regulation is to be applied, whether directly or by delegation.
Each Member State shall inform the Commission by 1 December 2010 of its competent authority for the purposes of this Regulation and shall subsequently inform the Commission without delay about any change thereof.
Croatia shall inform the Commission by 1 July 2013 of its competent authority for the purposes of this Regulation and of the subsequent changes as mentioned in the second paragraph.
The Commission shall make available to the Member States a list of all competent authorities and publish this information in the Official Journal of the European Union. |