# Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax (recast), Article 29

Extent: E+W+S+N.I.

Member States may agree to conduct simultaneous controls whenever they consider such controls to be more effective than controls carried out by only one Member State.

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Source: https://www.legislation.gov.uk/eur/2010/904/article/29 (the official version)
Page: https://openlegislation.uk/eu-regulation-2010-904/article-29
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.