Council Regulation (EC) No 1798/2003 of 7 October 2003 on administrative cooperation in the field of value added tax and repealing Regulation (EEC) No 218/92
Basic information
Dates Date of document:
  • October 7, 2003
Date of publication:
  • October 15, 2003
Date of effect:
  • January 1, 2004
    • Entry into force - See Art 48
Date of end of validity:
Modified by
Modified by:
All documents based on this document:
Repealed by:
Modifies
Repeal:
Affected by case
Legal basis
  • Treaty establishing the European Community (Nice 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
  • Value added tax
  • VAT
  • Turnover tax/VAT
  • Exchange of information
  • Administrative cooperation
  • Single market
  • Tax evasion
  • Taxation
  • Internal market - Principles