Article 3 Organisation of contacts between central liaison offices and liaison departments
In order to organise contacts between the central liaison offices and liaison departments referred to in point (b) of Article 4(2) and point (b) of Article 4(3) of the Agreement, the competent authorities shall make use of the rules adopted for the implementation of Directive 2010/24/EU.
The central liaison offices designated pursuant to Article 4(2) of the Agreement shall keep the list of liaison departments and competent officials designated pursuant to Article 4(3) and (4) up-to-date and make it available to the other central liaison offices via electronic means.
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).