FantasticSearch

Without prejudice to other provisions of this Regulation, and in pursuit of the objectives thereof, in particular where no customs declaration or simplified declaration is presented or where it is incomplete or where there is a reason to believe that the data contained therein are false, the Commission or the competent authorities of each Member State may exchange with the competent authority of any other Member State or the Commission the following data:

(a) business name;

(b) trading name;

(c) address of the business;

(d) VAT identification number of the business;

(e) excise duties identification number ();

(f) information as to whether the VAT identification number and/or the excise duties identification number is in use;

(g) names of the managers, directors and, if available, principal shareholders of the business;

(h) number and date of issue of the invoice; and (i) amount invoiced. This Article shall apply only to movements of goods as described in the first indent of Article 2(1).