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) (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)
Date: 2013-07-02
Institutions: European Commission
Subjects: EU Member State, VAT, administrative cooperation, domestic market, intra-EU trade, tax evasion








C_2013191EN.01000401.xml










2.7.2013   


EN


Official Journal of the European Union


C 191/4





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










—


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 Bulgaria:
изпълнителният директор на Националната агенция за приходите










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in Croatia:
Ministarstvo financija, Porezna uprava










—


in Cyprus:
Υπουργός Οικονομικών ή εξουσιοδοτημένος αντιπρόσωπός του










—


in Czech Republic:
Generální finanční ředitelství










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in Denmark:
Skatteministeren,










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in Estonia:
Maksu- ja Tolliamet










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










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in Finland:
Verohallinto/Skatteverket and Tulli/Tullen










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in Germany:
Bundesministerium der Finanzen,










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in Greece:
Yπουργείο Oικονομίας










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in Hungary:
Nemzeti Adó- és Vámhivatal Központi Kapcsolattartó Iroda










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in Ireland:
The Office of the Revenue Commissioners,










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in Italy:
il Direttore Generale delle Finanze,










—


in Latvia:
Valsts ieņēmumu dienests,










—


in Lithuania:
Lietuvos Respublikos finansų ministerija










—


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










—


in Poland:
Departament Administracji Podatkowej, Wydział Informacji Podatkowych










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in Portugal:
O Ministro das Finanças










—


in Romania:
Agenția Națională de Administrare Fiscală










—


in Slovakia:
Ministerstvo financií-










—


in Slovenia:
Ministrstvo za finance










—


in Spain:
El Secretario de Estado de Hacienda y Presupuestos










—


in Sweden:
Skatteverket










—


in the Netherlands:
De minister van financiën










—


in the United Kingdom:
The Commissioners for Revenue and Customs