Council Regulation (EC) No 792/2002 of 7 May 2002 amending temporarily Regulation (EEC) No 218/92 on administrative cooperation in the field of indirect taxation (VAT) as regards additional measures regarding electronic commerce
Basic information
Dates Date of document:
  • May 7, 2002
Date of publication:
  • May 15, 2002
Date of effect:
  • May 22, 2002
    • Entry into force - Date pub. + 7 See Art 3
  • July 1, 2003
    • Partial application - See Art 2 And 32002L0038 Art 4
Date of end of validity:
Modified by
Modifies
Modifies:
Affected by case
Legal basis
  • Treaty establishing the European Community (Amsterdam consolidated version) Part Three: Community policies Title VI: Common rules on competition, taxation and approximation of laws Chapter 2: Tax provisions Article 93 Article 99 - EC Treaty (Maastricht consolidated version) Article 99 - EEC Treaty
EuroVoc Vocabulary
  • Internal market - Principles
  • Electronic commerce
  • Exchange of information
  • Taxation
  • VAT
  • Turnover tax/VAT
  • Value added tax
  • Administrative cooperation