Article 2 Transmission of information via the CCN/CSI network
All information communicated pursuant to Titles II and III of the Agreement shall be transmitted only by electronic means via the Common Communication Network / Common System Interface (CCN/CSI) network, unless this is impracticable for technical reasons.
Notes on Attachment
Footnotes
- f1
- f2
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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
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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).