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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 57 CELEX: 02010R0904-20250414 1. For the purpose of applying this Regulation, Member States shall take all necessary measures to: (a) ensure effective internal coordination between the competent authorities; (b) establish direct cooperation between the authorities authorised for the purposes of such coordination; (c) ensure the smooth operation of the information exchange arrangements provided for in this Regulation. 2. The Commission shall communicate to each Member State, as quickly as possible, any information which it receives and which it is able to provide. |