Proposal for a Regulation of the European Parliament and of the Council on administrative cooperation in the field of value added tax
Date: 2001-06-18
Institutions: European Commission
Subjects: VAT, administrative cooperation, direct tax, exchange of information, mutual recognition principle, single market, standing committee (EU), tax evasion, tax harmonisation

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Official Journal of the European Communities

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Proposal for a regulation of the European Parliament and of the Council on administrative
cooperation in the field of value added tax

(2001/C 270 E/10)

COM(2001) 294 final (cid:151) 2001/0133(COD)

(Submitted by the Commission on 18 June 2001)

THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE
EUROPEAN UNION,

Member States
field of direct and indirect
taxation (2), as last amended by the Act of Accession of
Austria, Finland and Sweden.

in the

Having regard to the Treaty establishing the European
Community, and in particular Article 95 thereof,

Having regard to the proposal from the Commission,

Having regard to the opinion of
Committee,

the Economic and Social

Having regard to the opinion of the Committee of the Regions,

Acting in accordance with the procedure referred to in Article
251 of the Treaty,

Whereas:

(1) Tax evasion and tax avoidance extending across

the
frontiers of Member States lead to budget
losses and
violations of the principle of fair taxation and are liable
to bring about distortions of capital movements and of
the conditions of competition. They therefore affect the
operation of the internal market.

(2) Combating value added tax (VAT) evasion calls for close
in
cooperation between the administrative authorities
each Member State responsible for the application of
the provisions in that field.

(3) Rules should therefore be drawn up whereby the Member
States’ administrative authorities must assist each other
and cooperate with the Commission in order to ensure
the proper application of VAT.

(4) Council Regulation (EEC) No 218/92 of 27 January 1992
on administrative cooperation in the field of
indirect
taxation (VAT) (1) established in this respect a system of
close cooperation amongst the Member States’ adminis-
trative authorities and between those authorities and the
Commission.

(5) Regulation (EEC) No 218/92 supplements Council
Directive 77/799/EEC of 19 December 1977 concerning
the
mutual assistance by the competent authorities of

(6) Those two legal instruments have proved to be effective
but are no longer able to meet the new requirements of
administrative cooperation resulting from the ever closer
integration of economies within the internal market.

(7) The existence of two separate instruments for cooperation
on VAT has, moreover, hampered effective cooperation
between tax administrations.

(8) The rights and obligations of all parties concerned are
and binding rules
are

currently ill-defined and clearer
governing
therefore necessary.

cooperation between Member States

(9) There is not enough direct contact between local or
national anti-fraud offices, with communication between
central liaison offices being the rule. This leads to inef-
ficiency, under-use of the arrangements for administrative
cooperation and delays
in communication. Provision
should therefore be made for more direct contacts
between services with a view to making cooperation
more efficient and faster.

(10) Cooperation is also not intensive enough, in that apart
from the VAT information exchange system (VIES) there
are not enough automatic or spontaneous exchanges of
information between Member
States. Exchanges of
information between the respective administrations as
well as between administrations and the Commission
should be made more intensive and swifter in order to
combat fraud more effectively.

(11) Regulation (EEC) No 218/92 should therefore be amended
accordingly and the provisions of Directive 77/799/EEC
on VAT should be included in it. In the interests of clarity,
Regulation (EEC) No 218/92 should be replaced.

(12) Regulation (EEC) No 218/92 and Directive 77/799/EEC
were intended not
to
ensure the proper functioning of the internal market by
facilitating administrative cooperation between national
administrations in the field of
taxation. This
Regulation pursues the same objective.

to harmonise tax measures but

indirect

(1) OJ L 24, 1.2.1992, p. 1.

(2) OJ L 336, 27.12.1977, p. 15.

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(13) This Regulation should not affect other Community
measures which contribute to combating VAT fraud.

Article 2

For the purposes of this Regulation:

(14) For the purposes of this Regulation, it is appropriate to
limit certain rights and obligations laid down by Directive
95/46/EC of the European Parliament and of the Council
of 24 October 1995 on the protection of individuals with
regard to the processing of personal data and on the free
movement of such data (1)
in order to safeguard the
interests referred to in Article 13(e) of that Directive.

(15) Since the measures necessary for the implementation of
this Regulation are measures of general scope within the
meaning of Article 2 of Council Decision 1999/468/EC of
28 June 1999 laying down the procedures for the exercise
of implementing powers conferred on the Commission (2),
they should be adopted by use of
the regulatory
procedure provided for in Article 5 of that Decision.

(16) This Regulation respects

rights and
observes the principles which are recognised in particular
by the Charter of Fundamental Rights of the European
Union,

the fundamental

HAVE ADOPTED THIS REGULATION:

CHAPTER I

GENERAL PROVISIONS

Article 1

1.
This Regulation lays down the conditions under which
the administrative authorities in the Member States responsible
for the application of the laws on value added tax (VAT) are to
cooperate with each other and with the Commission to ensure
compliance with those laws.

To that end, it lays down rules and procedures to enable the
competent authorities of the Member States to cooperate and
to exchange with each other and with the Commission any
information that may help them to effect a correct assessment
of VAT.

It also lays down rules and procedures for the exchange of
certain information by electronic means,
in particular as
regards VAT on intra-Community trade.

2.
This Regulation shall not affect the application in the
Member States of the rules on mutual assistance in criminal
matters.

(1) OJ L 281, 23.11.1995, p. 31.
(2) OJ L 184, 17.7.1999, p. 23.

1.

(cid:145)competent authority(cid:146) means
under Article 3, paragraph 1;

the authority designated

2.

3.

(cid:145)requesting authority(cid:146) means the central liaison office of a
Member State or any competent official of that Member
State who makes a request for assistance on behalf of the
competent authority;

(cid:145)requested authority(cid:146) means the central liaison office of a
Member State or any competent official of that Member
State who receives a request for assistance on behalf of the
competent authority;

4. -(cid:145)territorial service(cid:146) means any administrative unit with
competence for checking that VAT legislation is properly
applied in a given territory or region;

5.

6.

(cid:145)structured exchange(cid:146) means the collection of predefined
information and its systematic communication to another
Member State, without prior request, by the central liaison
office or any competent official as and when that
information becomes available;

(cid:145)automatic exchange(cid:146) means the collection of predefined
information and its systematic communication to another
Member State, without prior request, by the central liaison
office or any competent official at pre-established regular
intervals;

7.

(cid:145)Person(cid:146) means:

(a) a natural person,

(b) a legal person, or

(c) where

the

legislation in force

an
association of persons
recognised as having the
capacity to perform legal acts but lacking the legal
status of a legal person;

so provides,

8.

(cid:145)to grant access(cid:146) means to authorise access to the relevant
electronic data base and to obtain data by electronic
means;

9.

(cid:145)by electronic means(cid:146) means using electronic equipment for
the processing (including digital compression) and storage
of data, and employing wires, radio transmission, optical
technologies or other electromagnetic means;

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10.

(cid:145)VAT identification number(cid:146) means the number provided
for in Article 22(1)(c), (d) and (e) in the version given in
Article 28h of Council Directive 77/388/EEC (1);

11.

(cid:145)intra-Community
Community supply of goods or services;

transactions(cid:146) means

the

intra-

12.

(cid:145)intra-Community supply of goods(cid:146) means any supply of
goods which must be declared in the recapitulative
statement provided for in Article 22(6)(b) in the version
given in Article 28h of Directive 77/388/EEC;

13.

(cid:145)intra-Community supply of services(cid:146) means any supply of
services covered by Article 9(2)(e) (2) or Article 28b(C), (D),
(E) and (F) of Directive 77/388/EEC;

14.

(cid:145)intra-Community acquisition of goods(cid:146) means acquisition
of
to dispose as owner of movable tangible
property under Article 28a(3) of Directive 77/388/EEC;

the right

15.

(cid:145)administrative enquiry(cid:146) means all the controls, checks and
other action taken by staff of the competent authorities in
the performance of their duties with a view to ensuring
proper application of VAT legislation.

Article 3

1.
Each Member State shall inform the other Member States
and the Commission which single competent authority it has
designated as the authority in whose name this Regulation is to
be applied, whether directly or by delegation either to the
central
liaison office referred to in paragraph 2 or to the
officials referred to in paragraph 3.

to which principal

Each competent authority shall designate a single central
2.
liaison office
responsibility shall be
delegated for contacts with other Member States in the field
of administrative cooperation. It shall inform the Commission
and the competent authorities of
the other Member States
thereof.

shall

Each

authority

competent

establish which
3.
respond to
competent officials are delegated to make or
requests for assistance under this Regulation. At
least one
official in each territorial service must be so designated. The
central liaison office shall be responsible for keeping the list of
those officials up to date and making it available to the central
liaison offices of the other Member States.

(1) OJ L 145, 13.6.1977, p. 1.
(2) [In the event of the adoption of the proposal for a Council Directive
amending Directive 77/388/EEC as regards the value added tax
arrangements applicable to certain services supplied by electronic
means (COM(2000) 349 final of 7 June 2000), a reference to the
new point
the Sixth Directive would be
(f)
included in the reference.]

in Article 9(2) of

of

exchange

The provisions of this Regulation shall not preclude direct
4.
contacts,
in
information or
accordance with the conditions laid down herein, between
the different Member States’ officials other
than those
referred to in paragraph 3 who are responsible for applying
VAT legislation.

cooperation,

from another Member State and the request

5. Where an official responsible for the application of VAT
legislation is contacted directly, pursuant to paragraph 4, by an
official
for
assistance requires action outside his territorial area, he must
forward that request to the central liaison office. In that case,
the deadlines laid down in Article 10 shall apply solely with
effect from receipt of the request by the central liaison office.

The Commission shall publish and update the list of
the European

6.
competent authorities in the Official
Communities.

Journal of

Article 4

the provision of

The obligation to give assistance provided for in this Regu-
lation shall not cover
information or
documents obtained by the administrative authorities referred
to in Article 1 acting with the authorisation or at the request
of the judicial authority. However, in the case of requests for
assistance, such information or documents shall be provided if
the judicial authority, which must be consulted on the matter,
gives its consent.

Information concerning the application of VAT legislation
obtained in this way, or at least that part of the file required
to put a stop to a fraudulent practice, shall in any event be
communicated under the administrative cooperation provided
for by this Regulation. Such communication must have the
prior authorisation of the judicial authority if that is required
under national law.

CHAPTER II

COOPERATION ON REQUEST

S e c t i o n 1

Request for information

Article 5

At the request of the requesting authority, the requested
1.
authority shall communicate the information referred to in
Article 1,
including any information relating to a specific
case or cases.

For the purpose of forwarding the information referred to
2.
in paragraph 1,
the requested
Member State shall arrange for the conduct of any enquiries
necessary to obtain such information.

the competent authority of

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In order to obtain the information sought, the requested
3.
authority or
the administrative authority to which it has
recourse shall proceed as though acting on its own account
or at the request of another authority in its own Member State.

Article 6

Requests for information pursuant to Article 5 shall be sent
using a standard form adopted in accordance with the
procedure referred to in Article 40(2).

Article 7

1.
At the request of the requesting authority, the requested
authority shall communicate to it any information it obtains or
in its possession in the form of reports, statements and any
other documents, or certified true copies or extracts thereof.

2.
Original documents shall be provided only where this is
not contrary to the provisions in force in the Member State in
which the requested authority is established.

S e c t i o n 2

Application to conduct administrative enquiries

Article 8

The requested authority shall, at the request of the requesting
the appropriate
authority, carry out, or have carried out,
administrative enquiries concerning:

1. transactions which are, or appear to the requesting authority
to be, contrary to the VAT legislation and are deemed to be
taxed in the territory of
the Member State where the
requesting authority is established;

2. transactions which may provide evidence of infringement of
the Member State in

VAT legislation in the territory of
which the requesting authority is established.

Article 9

1.
The requested authority or the administrative authority to
which it has recourse shall conduct administrative enquiries as
though acting on its own account or at the request of another
authority in its own country.

The requested authority shall communicate the results of

2.
administrative enquiries to the requesting authority.

S e c t i o n 3

Time limit for providing information

Article 10

The requested authority shall provide the information referred
to in Articles 5, 7 and 9 as quickly as possible and no later
than three months following receipt of the request.

in
However, where
possession of that information the time-limit is reduced to
one month.

requested authority

already

the

is

Article 11

to the one
In certain special cases, a different
provided for in Article 10 may be set in accordance with the
procedure referred to in Article 40(2).

time-limit

Article 12

Where the requested authority is unable to respond to the
request by the deadline,
inform the requesting
authority forthwith of the reasons for its failure to do so and
state when it will be able to respond.

shall

it

S e c t i o n 4

Presence in administrative offices and participation in admin-
istrative enquiries

Article 13

1.
By agreement between the requesting authority and the
requested authority and in accordance with the arrangements
laid down by the latter, officials authorised by the requesting
authority may obtain, from the offices where the administrative
the Member State in which the requested
authorities of
authority is established carry out
information
concerning the application of VAT legislation which is
needed by the requesting authority and which is contained in
documentation to which the officials in those offices have
access. Those officials shall be authorised to take copies of
the said documentation.

their duties,

2.
By agreement between the requesting authority and the
requested authority, officials designated by the requesting
authority may be present during the administrative enquiries.
Administrative enquiries shall at all times be carried out by the
officials of the requested authority. The requesting authority’s
officials may not, on their own initiative, exercise the powers
of inspection conferred on officials of the requested authority.
They shall, however, have access to the same premises and
documents as the latter, through their intermediary and for
the sole purpose of the administrative enquiry being carried
out.

The officials of

the requesting authority present

3.
in
another Member State in accordance with paragraphs 1 and
2 must at all times be able to produce written authority stating
their identity and their official capacity.

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Article 14

Where national provisions on criminal proceedings reserve
certain duties to officials specifically designated by national
law, the requesting authority’s officials shall not take part in
such duties.

In any event, they shall not participate in searches of premises
or the formal questioning of persons under criminal law. They
shall, however, have access to the information thus obtained
subject to the conditions laid down in Article 4.

S e c t i o n 5

Simultaneous controls

Article 15

shall

independently conduct

Member States
simultaneous
controls, in their own territory, of the tax situation of one or
more taxable persons who are of common or complementary
interest.

They shall conduct simultaneous controls, with a view to
exchanging the information thus obtained, whenever such
controls would appear to be more effective than controls by
only one Member State.

Article 16

1.
The competent authority in each Member State shall
identify independently the taxable persons whom it intends
to propose for a simultaneous control.
It shall notify the
competent authority in the other Member States concerned
of the cases qualifying for simultaneous tax controls. It shall
give reasons for its choice, as far as possible, by providing the
information which led to its decision. It shall specify the limi-
tation rules applicable to the cases proposed for simultaneous
control.

2.
Each Member State shall then decide whether it wishes to
take part in the simultaneous controls. On receipt of a proposal
the competent authority shall
for a simultaneous control,
confirm its agreement or its refusal to its counterpart authority.

3.
The competent authorities shall appoint a representative
to be responsible for supervising and coordinating the control
operation.

S e c t i o n 6

Request for notification

Article 17

orities and concern the application of VAT legislation in the
territory of the Member State in which the requesting authority
is established.

Article 18

for notification, mentioning the subject of

the
Requests
instrument or decision to be notified,
indicate the
name, address and any other relevant information for ident-
ifying the addressee.

shall

Article 19

The requested authority shall inform the requesting authority
immediately of its response to the request for notification and
notify it,
the
the date of
decision or instrument to the addressee.

in particular, of

transmission of

CHAPTER III

EXCHANGE OF INFORMATION WITHOUT PRIOR REQUEST

Article 20

Without prejudice to the provisions of Chapter
the
competent authority of each Member State shall, by structured
or automatic exchange, forward the information referred to in
Article 1 to the competent authority of any other Member
State concerned, in the following cases:

IV,

1. where taxation is deemed to take place in the Member State
of destination and the effectiveness of the control system
necessarily depends on the information provided by the
Member State of origin;

2. where

an infringement of VAT legislation has been
committed or is likely to have been committed in the
other Member State;

3. where there is a risk of tax evasion or tax avoidance in the

other Member State;

4. where an infringement of VAT legislation which has been
committed or is likely to have been committed in the
territory of one Member State might have repercussions in
the other Member State.

Article 21

The following shall be determined in accordance with the
procedure referred to in Article 40(2):

1. the exact categories of information;

The requested authority shall, at the request of the requesting
authority, and in accordance with the rules governing the
notification of similar instruments in the Member State in
which it is established, notify the addressee of all instruments
and decisions which emanate from the administrative auth-

2. for each Member State, whether the exchange is structured
or automatic and, in the latter case, the frequency of the
exchanges;

3.

the methods of exchanging information.

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Article 22

1. VAT identification numbers issued by the Member State

The competent authorities of the Member States may in any
case spontaneously forward to each other, without prior
request,
the information referred to in Article 1 of which
they are aware.

Article 23

Member States shall
take the necessary administrative and
organisational measures to facilitate the exchanges provided
for in this Chapter.

receiving the information;

2. the total value of all intra-Community supplies of goods to
persons holding a VAT identification number by all
operators
the purposes of VAT in the
Member State providing the information.

identified for

The values referred to in (2) shall be expressed in the currency
of the Member State providing the information and shall relate
to calendar quarters.

Article 27

Article 24

the purposes of
A Member State cannot be obliged,
implementing the provisions of this Chapter, to impose new
obligations on persons liable for VAT with a view to collecting
information.

for

to combat

On the basis of the data stored in accordance with Article 25
the competent
and solely in order
authority of a Member State shall, wherever it considers it
necessary for the control of intra-Community acquisitions of
goods or services, obtain directly and without delay, or have
direct access to by electronic means, any of
the following
information:

tax fraud,

CHAPTER IV

1. the VAT identification numbers of the persons who effected

the supplies referred to in Article 26(2);

STORAGE AND EXCHANGE OF INFORMATION SPECIFIC TO
INTRA-COMMUNITY TRANSACTIONS

Article 25

1.
The competent authority of each Member State shall
maintain an electronic data base in which it shall store and
process the information that it collects in accordance with
Article 22(6)(b)
in the version given in Article 28h of
Directive 77/388/EEC.

To enable that
information to be used in the procedures
the information shall be
provided for
stored for at least five years from the end of the calendar
year in which access to the information is to be granted.

in this Regulation,

2. Member States shall ensure that their data bases are kept
up to date, and are complete and accurate.

Criteria shall be defined,
in accordance with the procedure
referred to in Article 40(2), to determine which changes are
not pertinent, essential or useful and therefore need not be
made.

Article 26

On the basis of the data stored in accordance with Article 25,
the competent authority of a Member State shall have
communicated to it automatically and without delay by any
other Member State all the following information, to which it
may also have direct access:

2. the total value of such supplies from each such person to
each person holding a VAT identification number referred to
in Article 26(1); and

3. the full address and details of the relevant territorial service
information

which can be contacted for any additional
about any such persons.

The values referred to in (2) shall be expressed in the currency
of the Member State providing the information and shall relate
to calendar quarters.

Article 28

1. Where the competent authority of a Member State is
obliged to grant access to information under Articles 25, 26
and 27,
it shall, as regards the information referred to in
Articles 26 and 27, do so as soon as possible and within
three months at the latest of the end of the calendar quarter
to which the information relates.

By way of derogation from paragraph 1, where
2.
information is added to a data base in the circumstances
provided for
to such additional
information shall be granted as quickly as possible and no
later than three months from the end of
the quarter in
which it was collected.

in Article 25,

access

3.
The conditions under which access to the corrected
information may be granted shall be laid down in accordance
with the procedure referred to in Article 40(2).

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Article 29

Where, for the purposes of Articles 25 to 28, the competent
authorities of the Member States store information in electronic
data bases and exchange such information by electronic means,
they shall take all measures necessary to ensure compliance
with Article 37.

States

The Member

the
2.
Commission any information relating to their application of
this Regulation,
including any statistical data needed for
evaluation of its application.

communicate

shall

to

The relevant statistical data shall be determined in accordance
with the procedure referred to in Article 40(2).

Article 30

1.
The competent authority of each Member State shall
maintain an electronic data base containing a register of
persons
to whom VAT identification numbers have been
issued in that Member State.

The Member States

shall also communicate to the
3.
Commission any information on methods or practices used
or suspected of having been used to infringe VAT legislation
which has helped reveal shortcomings or
lacunae in the
arrangements for administrative cooperation provided for in
this Regulation.

2.
At any time the competent authority of a Member State
may obtain directly or have communicated to it, from the data
the
stored in accordance with Article 25, confirmation of
validity of
the VAT identification number under which a
person has effected or received an intra-Community supply
of goods or services.

request,

On specific
also
communicate the date of issue and, where appropriate, the
expiry date of the VAT identification number.

requested authority shall

the

3.
On request, the competent authority shall also provide
without delay the name and address of the person to whom the
number has been issued, provided that such information is not
stored by the requesting authority with a view to possible use
at some future time.

4.
The competent authorities of each Member State shall
ensure that persons involved in the intra-Community supply
of goods or services are allowed to obtain confirmation of the
validity of
the VAT identification number of any specified
person.

The sending of such confirmation by electronic means shall be
authorised subject to conditions to be laid down in accordance
with the procedure referred in Article 40(2).

5. Where, for the purposes of paragraphs 1 to 4 of this
Article, the competent authorities of the Member States store
information in electronic data bases and exchange such
information by electronic means, they shall take all measures
necessary to ensure compliance with Article 37.

4. With a view to evaluating the effectiveness of this system
of administrative cooperation in combating tax evasion and tax
the
States may
avoidance, Member
Commission any other information referred to in Article 1.

communicate

to

5.
The Commission shall forward the information referred
to in paragraphs 2, 3 and 4 to the other Member States
concerned.

CHAPTER VI

RELATIONS WITH THIRD COUNTRIES

Article 32

1. When the competent authority of a Member State
receives information from a third country, that authority is
obliged to pass the information on to the competent auth-
orities of Member States which might be interested in it and,
in any event, to all those which request it.

Such information must
communicated to the
also be
Commission whenever it is of relevance at Community level.

2.
Provided the third country concerned has given a legal
undertaking to provide the assistance required to gather
evidence of the irregular nature of transactions which appear
to contravene VAT legislation, information obtained under this
Regulation may be communicated to that third country, with
the consent of the competent authorities which supplied the
information,
in accordance with their domestic provisions
applying to the communication of personal data to third
countries.

CHAPTER V

CHAPTER VII

RELATIONS WITH THE COMMISSION

Article 31

CONDITIONS GOVERNING THE EXCHANGE OF
INFORMATION

1.
The Member States and the Commission shall examine
and evaluate how the arrangements for administrative coop-
eration provided for
in this Regulation are working. The
Commission shall pool the Member States’ experience with
the aim of improving the operation of those arrangements.

Article 33

Information communicated pursuant to this Regulation shall,
as far as possible, be provided by electronic means under
arrangements
in accordance with the
to be
procedure referred to in Article 40(2).

adopted

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Article 34

Requests for assistance, including requests for notification, and
attached documents shall be accompanied by a translation into
the official
languages of the
Member State in which the requested authority is established,
under arrangements to be laid down in accordance with the
procedure referred to in Article 40(2).

language or one of the official

The requested authority shall have the right to waive such a
translation.

Article 35

1. Member States
the reim-
bursement of expenses incurred in applying this Regulation
except, where appropriate, in respect of fees paid to experts.

shall waive all claims

for

2. Where mutual assistance poses particular difficulties
forms part of action
involving considerable expense or
the requesting authority and the
against organised crime,
reimbursement
agree
requested
procedures on a case-by-case basis.

authority may

special

3.
The arrangements for implementing paragraph 2 shall be
laid down in accordance with the procedure referred to in
Article 40(2).

Article 36

1.
The requested authority in one Member State shall
provide a requesting authority in another Member State with
the information referred to in Article 1 provided that:

(a) the number and the nature of the requests for information
made by the requesting authority within a specific period
do not impose a disproportionate administrative burden on
that requested authority,

(b) that requesting authority has exhausted the usual sources of
information which it could have used in the circumstances
to obtain the information requested, without running the
risk of jeopardising the achievement of the desired end.

This Regulation shall

2.
impose no obligation to have
enquiries carried out or to provide information if the laws or
administrative practices of the Member State which would have
to furnish the information do not authorise the competent
authority to carry out those enquiries or collect or use that
information for that Member State’s own purposes.

The provision of information may be refused where it
3.
industrial or
would lead to the disclosure of a commercial,
professional
commercial process, or of
a
information whose disclosure would be contrary to public
policy.

secret or of

The Commission shall also be informed of the grounds for the
refusal.

The methods of calculating a minimum VAT threshold
shall be adopted in

5.
for assistance
triggering a request
accordance with the procedure referred to in Article 40(2).

Article 37

Information communicated in any form pursuant to this
1.
It shall be covered by the
Regulation shall be confidential.
obligation of professional
the
protection extended to similar information under both the
national
law of the Member State which received it and the
corresponding provisions applicable to Community authorities.

and shall

secrecy

enjoy

In any case, such information shall be accessible only to the
persons directly concerned by the assessment base or the
collection or administrative control of tax for the purpose of
establishing the assessment base, or to persons employed by
the Community whose duties require that they have access to
it.

It may be used in connection with judicial or administrative
proceedings that may involve penalties, initiated as a result of
infringements of tax law, and for the assessment of other taxes,
duties and charges covered by Article 2 of Council Directive
76/308/EEC (1).

2.
By way of derogation from paragraph 1, the competent
authority of the Member State providing the information shall
permit its use for other purposes in the Member State of the
requesting authority, if, under the legislation of the Member
State of the requested authority, the information can be used
for similar purposes.

the

requesting

3. Where
that
information it has received from the requested authority is
likely to be useful
to the competent authority of a third
Member State, it may transmit it to the latter authority.

considers

authority

4. Member States shall restrict the scope of the obligations
and rights provided for in Article 6(1), Article 10, Article 11(1)
and Articles 12 to 21 of Directive 95/46/EC to the extent
required in order to safeguard the interests referred to in
Article 13(e) of that Directive.

Article 38

information, documents, certified true
Findings, statements,
copies and any intelligence obtained by the staff of
the
requested authority and communicated to the requesting
authority under the assistance provided for by this Regulation
may be invoked as evidence by the competent bodies of the
Member State of the requesting authority on the same basis as
similar documents provided by another authority of
that
country.

The requested authority shall

4.
inform the requesting
authority of the grounds for refusing a request for assistance.

(1) OJ L 73, 19.3.1976, p. 18.

25.9.2001

EN

Official Journal of the European Communities

C 270 E/95

Article 39

Article 42

For the purpose of applying this Regulation, Member

1.
States shall take all necessary measures to:

(a) ensure

internal
competent authorities referred to in Article 3;

coordination

effective

between

the

(b) establish direct cooperation between the authorities auth-

orised for the purposes of such coordination;

(c) ensure the smooth operation of the information exchange

arrangements provided for in this Regulation.

The Commission shall communicate to the competent
2.
authority of each Member State, as quickly as possible, any
information which it receives and which it is able to provide.

CHAPTER VIII

GENERAL AND FINAL PROVISIONS

Article 40

on Administrative

The Commission shall be assisted by the Standing
1.
Committee
hereinafter
referred to as (cid:145)the Committee(cid:146), composed of representatives
of the Member States and chaired by the representative of
the Commission.

Cooperation,

Every three years from the date of entry into force of this
1.
Regulation,
to the European
Parliament and the Council on the application of this Regu-
lation.

the Commission shall report

2. Member States shall communicate to the Commission the
text of the provisions of national law which they adopt in the
field covered by this Regulation.

Article 43

The provisions of

this Regulation shall be without
1.
prejudice to the fulfilment of any wider obligations
in
relation to mutual assistance ensuing from other legal acts,
including bilateral or multilateral agreements.

2. Where the competent authorities conclude arrangements
on bilateral matters covered by this Regulation other than to
deal with individual cases, they shall inform the Commission
in turn inform the
without delay. The Commission shall
competent authorities of the other Member States.

Article 44

Regulation (EEC) No 218/92 is repealed.

2. Where reference is made to this paragraph, the regulatory
procedure provided for in Article 5 of Decision 1999/468/EC
shall apply, in compliance with Article 7 and Article 8 thereof.

The period provided for in Article 5(6) of Decision

3.
1999/468/EC shall be three months.

Article 41

The Committee may examine all matters
relating to the
application of this Regulation raised by its chairman, either
on his own initiative or at the request of the representative
of a Member State.

References made to the repealed Regulation shall be construed
as references to this Regulation.

Article 45

This Regulation shall enter into force on the twentieth day
following that of its publication in the Official Journal of the
European Communities.

This Regulation shall be binding in its entirety and directly
applicable in all Member States.