Legal provisions of COM(2008)147-2 - Amendment of Regulation (EC) No 1798/2003 to combat tax evasion connected with intra Community transactions - Main contents
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| dossier | COM(2008)147-2 - Amendment of Regulation (EC) No 1798/2003 to combat tax evasion connected with intra Community transactions. |
|---|---|
| document | COM(2008)147  |
| date | December 16, 2008 |
Article 1
| 1. | in Article 23, the second paragraph shall be replaced by the following: ‘The values referred to in point 2 of the first paragraph shall be expressed in the currency of the Member State providing the information and shall relate to the periods for submission of the recapitulative statements specific to each taxable person which are established in accordance with Article 263 of Directive 2006/112/EC.’; |
| 2. | In Article 24, the second paragraph shall be replaced by the following: ‘The values referred to in point 2 of the first paragraph shall be expressed in the currency of the Member State providing the information and shall relate to the periods for submission of the recapitulative statements specific to each taxable person which are established in accordance with Article 263 of Directive 2006/112/EC.’; |
| 3. | Article 25(1) and (2) shall be replaced by the following: ‘1. Where the competent authority of a Member State is obliged to grant access to information under Articles 23 and 24, it shall do so as soon as possible and, at the latest, within one month of the end of the period to which the information relates. 2. By way of derogation from paragraph 1, where information is added to a database in the circumstances provided for in Article 22, access to such additional information shall be granted as quickly as possible and no later than one month after the end of the period in which it was collected.’. |
Article 2
This Regulation shall be binding in its entirety and directly applicable in all Member States.