Article 1 Standard forms for the communication of information
Pursuant to Articles 21(1) and 40(1) of the Agreement, for the communication of information under Titles II and III of the Agreement, the competent authorities shall make use of the standard forms adopted for the implementation of Regulation (EU) No 904/2010 and Directive 2010/24/EU.
The structure and layout of the standard forms may be adapted to any new requirements and capabilities of the communication and information exchange systems, provided that the data and information contained therein are not substantially altered.
Notes on Attachment
Footnotes
- f1
- f2
-
Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax (OJ L 268, 12.10.2010, p. 1).
- f3
-
Council Directive 2010/24/EU of 16 March 2010 concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures (OJ L 84, 31.3.2010, p. 1).