# 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 5

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

Where a liaison department or a competent official sends or receives a request or a reply to a request for assistance, it shall inform the central liaison office of its Member State under the conditions laid down by the latter.

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Source: https://www.legislation.gov.uk/eur/2010/904/article/5 (the official version)
Page: https://openlegislation.uk/eu-regulation-2010-904/article-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.