# Council Regulation (EU) 2018/1909 of 4 December 2018 amending Regulation (EU) No 904/2010 as regards the exchange of information for the purpose of monitoring the correct application of call-off stock arrangements, Introduction: Introductory text

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

Council Regulation (EU) 2018/1909
of 4 December 2018
amending Regulation (EU) No 904/2010 as regards the exchange of information for the purpose of monitoring the correct application of call-off stock arrangements
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty on the Functioning of the European Union, and in particular Article 113 thereof,
Having regard to the proposal from the European Commission,
After transmission of the draft legislative act to the national parliaments,
Having regard to the opinion of the European Parliament,
Having regard to the opinion of the European Economic and Social Committee,
Acting in accordance with a special legislative procedure,
Whereas:
(1)
In order to ensure that the simplification introduced in Council Directive 2006/112/EC as regards call-off stock arrangements can be monitored properly, it is necessary for the relevant competent authorities of the Member States to have automated access to the data collected from taxable persons as regards such transactions.
(2)
Taking into account that the provisions included in this Regulation result from the amendments introduced by Council Directive (EU) 2018/1910, this Regulation should apply from the date of the application of those amendments.
(3)
Council Regulation (EU) No 904/2010 should therefore be amended accordingly,
HAS ADOPTED THIS REGULATION:

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Source: https://www.legislation.gov.uk/eur/2018/1909/introduction (the official version)
Page: https://openlegislation.uk/eu-regulation-2018-1909/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.