Council Regulation (EEC) No 218/92 of 27 January 1992 on administrative cooperation in the field of indirect taxation (VAT)
Modified by
Council Regulation (EC) No 792/2002of 7 May 2002amending temporarily Regulation (EEC) No 218/92 on administrative cooperation in the field of indirect taxation (VAT) as regards additional measures regarding electronic commerce, 32002R0792, May 15, 2002
Council Regulation (EC) No 1798/2003of 7 October 2003on administrative cooperation in the field of value added tax and repealing Regulation (EEC) No 218/92, 32003R1798, October 15, 2003
Council Regulation (EEC) No 218/92of 27 January 1992on administrative cooperation in the field of indirect taxation (VAT)THE COUNCIL OF THE EUROPEAN COMMUNITIES,Having regard to the Treaty establishing the European Economic Community, and in particular Article 99 thereof,Having regard to the proposal from the CommissionOJ No C 187, 27. 7. 1990, p. 23 andOJ No C 131, 22. 5. 1991, p. 5.,Having regard to the opinion of the European ParliamentOJ No C 328, 24. 12. 1990, p. 265 and opinion delivered on 17 January 1992. (not yet published in the Official Journal).,Having regard to the opinion of the Economic and Social CommitteeOJ No C 332, 31. 12. 1990, p. 124.,Whereas the establishment of the internal market in accordance with Article 8a of the Treaty requires the creation of an area without internal frontiers in which the free movement of goods, persons, services and capital is ensured; whereas the internal market requires changes in the legislation on value added tax as provided in Article 99 of the Treaty;Whereas in order to avoid tax revenue losses for Member States the tax harmonization measures taken to complete the internal market and for the transitional period must include the establishment of a common system for the exchange of information on intra-Community transactions between the competent authorities of the Member States;Whereas in order to permit the abolition of fiscal controls at internal frontiers in accordance with the aims set out in Article 8a of the Treaty the transitional value added tax system introduced by Directive 91/680/EECOJ No L 376, 31. 12. 1991, p. 1., amending Directive 77/388/EECOJ No L 145, 13. 6. 1977, p. 1., must be effectively established without the risk of fraud which might cause distortions of competition;Whereas this Regulation provides for a common system for the exchange of information on intra-Community transactions, supplementing Directive 77/799/EECOJ No L 336, 27. 12. 1977, p. 15., as last amended by Directive 79/1070/EECOJ No L 331, 27. 12. 1979, p. 8., and intended to serve tax purposes;Whereas the Member States should provide the Commission with any value added tax information which may be of interest at Community level;Whereas the establishment of a common system of administrative cooperation may affect individuals' legal positions, in particular because of the exchange of information concerning their tax positions;Whereas care must be taken to ensure that the provisions concerning the control of indirect taxes are in balance with administrations' needs for effective control and the administrative burdens imposed on taxable persons;Whereas the operation of such a system requires the establishment of a standing committee on administrative cooperation;Whereas the Member States and the Commission must establish an effective system for the electronic storage and transmission of certain data for value added tax control purposes;Whereas care must be taken to ensure that information provided in the course of such collaboration is not disclosed to unauthorized persons, so that the basic rights of citizens and undertakings are safeguarded; whereas it is therefore necessary that an authority receiving such information should not, without the authorization of the authority supplying it, use it for purposes other than taxation or to facilitate legal proceedings for failure to comply with the tax laws of the Member States concerned; whereas the receiving authority must also accord such information the same degree of confidentiality as it enjoyed in the Member State which provided it, if the latter so requires;Whereas the Member States and the Commission must collaborate on the continuous analysis of cooperation procedures and the pooling of the experience gained in the fields in question, with the aims of improving those procedures and drawing up appropriate Community rules,HAS ADOPTED THIS REGULATION: