# C_2013191EN.01000401.xml

| 2.7.2013 | EN | Official Journal of the European Union | C 191/4 |
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2.7.2013

EN

Official Journal of the European Union

C 191/4

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VALUE ADDED TAX (VAT)

Administrative cooperation

List of competent authorities referred to in Article 3 of the Council Regulation (EU) No 904/2010 (administrative cooperation and combating fraud in the field of value added tax)

(recast)

(This list reflects the Authorities in whose name the Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperation in the field of value added tax is to be applied, whether directly or by delegation)

2013/C 191/03

For the purposes of Article 3 of the Regulation (EU) No 904/2010 the competent Authority of a Member State means:

| — | in Austria:
  Der Bundesminister für Finanzen oder sein Beauftragter bzw. seine Beauftragte |
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in Austria:

Der Bundesminister für Finanzen oder sein Beauftragter bzw. seine Beauftragte

| — | in Belgium:
  Le Président du Comité de direction du Service Public Fédéral Finances
  De Voorzitter van het Directiecomité van de Federale Overheidsdienst Financiën |
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in Belgium:

Le Président du Comité de direction du Service Public Fédéral Finances

De Voorzitter van het Directiecomité van de Federale Overheidsdienst Financiën

| — | in Bulgaria:
  изпълнителният директор на Националната агенция за приходите |
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in Bulgaria:

изпълнителният директор на Националната агенция за приходите

| — | in Croatia:
  Ministarstvo financija, Porezna uprava |
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in Croatia:

Ministarstvo financija, Porezna uprava

| — | in Cyprus:
  Υπουργός Οικονομικών ή εξουσιοδοτημένος αντιπρόσωπός του |
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in Cyprus:

Υπουργός Οικονομικών ή εξουσιοδοτημένος αντιπρόσωπός του

| — | in Czech Republic:
  Generální finanční ředitelství |
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in Czech Republic:

Generální finanční ředitelství

| — | in Denmark:
  Skatteministeren, |
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in Denmark:

Skatteministeren,

| — | in Estonia:
  Maksu- ja Tolliamet |
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in Estonia:

Maksu- ja Tolliamet

| — | in France:
  Ministère du budget, des comptes publics, de la fonction publique et de la réforme de l'Etat |
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in France:

Ministère du budget, des comptes publics, de la fonction publique et de la réforme de l'Etat

| — | in Finland:
  Verohallinto/Skatteverket and Tulli/Tullen |
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in Finland:

Verohallinto/Skatteverket and Tulli/Tullen

| — | in Germany:
  Bundesministerium der Finanzen, |
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in Germany:

Bundesministerium der Finanzen,

| — | in Greece:
  Yπουργείο Oικονομίας |
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in Greece:

Yπουργείο Oικονομίας

| — | in Hungary:
  Nemzeti Adó- és Vámhivatal Központi Kapcsolattartó Iroda |
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in Hungary:

Nemzeti Adó- és Vámhivatal Központi Kapcsolattartó Iroda

| — | in Ireland:
  The Office of the Revenue Commissioners, |
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in Ireland:

The Office of the Revenue Commissioners,

| — | in Italy:
  il Direttore Generale delle Finanze, |
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in Italy:

il Direttore Generale delle Finanze,

| — | in Latvia:
  Valsts ieņēmumu dienests, |
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in Latvia:

Valsts ieņēmumu dienests,

| — | in Lithuania:
  Lietuvos Respublikos finansų ministerija |
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in Lithuania:

Lietuvos Respublikos finansų ministerija

| — | in Luxembourg:
  L'Administration de l'Enregistrement et des Domaines, |
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in Luxembourg:

L'Administration de l'Enregistrement et des Domaines,

| — | in Malta:
  Dipartiment tat-Taxxa fuq il-Valur Miżjud fil-Ministeru tal-Finanzi, l-Ekonomija u Investiment |
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in Malta:

Dipartiment tat-Taxxa fuq il-Valur Miżjud fil-Ministeru tal-Finanzi, l-Ekonomija u Investiment

| — | in Poland:
  Departament Administracji Podatkowej, Wydział Informacji Podatkowych |
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in Poland:

Departament Administracji Podatkowej, Wydział Informacji Podatkowych

| — | in Portugal:
  O Ministro das Finanças |
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in Portugal:

O Ministro das Finanças

| — | in Romania:
  Agenția Națională de Administrare Fiscală |
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in Romania:

Agenția Națională de Administrare Fiscală

| — | in Slovakia:
  Ministerstvo financií- |
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in Slovakia:

Ministerstvo financií-

| — | in Slovenia:
  Ministrstvo za finance |
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in Slovenia:

Ministrstvo za finance

| — | in Spain:
  El Secretario de Estado de Hacienda y Presupuestos |
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in Spain:

El Secretario de Estado de Hacienda y Presupuestos

| — | in Sweden:
  Skatteverket |
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in Sweden:

Skatteverket

| — | in the Netherlands:
  De minister van financiën |
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in the Netherlands:

De minister van financiën

| — | in the United Kingdom:
  The Commissioners for Revenue and Customs |
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in the United Kingdom:

The Commissioners for Revenue and Customs

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