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)
Date: 2017-05-18
Institutions: European Commission
Subjects: EU Member State, VAT, domestic market, intra-EU trade, tax evasion








C_2017155EN.01000401.xml










18.5.2017   


EN


Official Journal of the European Union


C 155/4





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:






—


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,










—


in Bulgaria:
изпълнителният директор на Националната агенция за приходите,










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in Croatia:
Ministarstvo financija, Porezna uprava,










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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,










—


in Finland:
Verohallinto/Skatteverket and Tulli/Tullen,










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in Germany:
Bundesministerium der Finanzen,










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in Greece:
Υπουργείο Οικονομίας,










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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,










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in Poland:
Ministerstwo Finansów, Szef Krajowej Administracji Skarbowej,










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in Portugal:
O Ministro das Finanças,










—


in Romania:
Agenţia Naţională de Administrare Fiscală,










—


in Slovakia:
Ministerstvo financií,










—


in Slovenia:
Ministrstvo za finance,










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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.






(1)  OJ L 268, 12.10.2010, p. 1.