# C_2017155EN.01000401.xml

| 18.5.2017 | EN | Official Journal of the European Union | C 155/4 |
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18.5.2017

EN

Official Journal of the European Union

C 155/4

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VALUE ADDED TAX (VAT)

Administrative cooperation

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

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

(2017/C 155/03)

For the purposes of Article 3 of Council Regulation (EU) No 904/2010 (1) the competent authority of a Member State means:

1

| — | 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 Financïen, |
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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 Financïen,

| — | 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:
  Υπουργείο Οικονομίας, |
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in Greece:

Υπουργείο Οικονομίας,

| — | 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:
  Ministerstwo Finansów, Szef Krajowej Administracji Skarbowej, |
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in Poland:

Ministerstwo Finansów, Szef Krajowej Administracji Skarbowej,

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

O Ministro das Finanças,

| — | in Romania:
  Agenţia Naţională de Administrare Fiscală, |
| --- | --- |

—

in Romania:

Agenţia Naţională 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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(1)  OJ L 268, 12.10.2010, p. 1.

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