Council Regulation (EC) No 37/2009 of 16 December 2008 amending Regulation (EC) No 1798/2003 on administrative cooperation in the field of value added tax, in order to combat tax evasion connected with intra-Community transactions
Basic information
Dates Date of document:
  • December 16, 2008
Date of publication:
  • January 20, 2009
Date of effect:
  • January 1, 2010
    • Entry into force - See Art 2
Date of end of validity:
Modified by
Modifies
Modifies:
Affected by case
Legal basis
  • Treaty establishing the European Community (consolidated version) Part Three - Community policies TITLE VI - Common rules on competition, taxation and approximation of laws Chapter 2 - Tax provisions Article 93
EuroVoc Vocabulary
  • Turnover tax/VAT
  • Administrative formalities
  • Fraud
  • Value added tax
  • Tax evasion
  • Intra-EU trade
  • Internal market - Principles
  • VAT
  • Domestic market
  • Taxation