Regulation 2003/1798 - Administrative cooperation in the field of VAT - Main contents
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official title
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| Legal instrument | Regulation |
|---|---|
| Number legal act | Regulation 2003/1798 |
| Original proposal | COM(2001)294  |
| CELEX number i | 32003R1798 |
| Document | 07-10-2003 |
|---|---|
| Publication in Official Journal | 15-10-2003; Special edition in Czech: Chapter 09 Volume 001,Special edition in Slovenian: Chapter 09 Volume 001,Special edition in Lithuanian: Chapter 09 Volume 001,Special edition in Slovak: Chapter 09 Volume 001,Special edition in Croatian: Chapter 09 Volume 001,Special edition in Maltese: Chapter 09 Volume 001,Special edition in Estonian: Chapter 09 Volume 001,Special edition in Romanian: Chapter 09 Volume 002,Special edition in Hungarian: Chapter 09 Volume 001,Special edition in Polish: Chapter 09 Volume 001,OJ L 264, 15.10.2003,Special edition in Latvian: Chapter 09 Volume 001,Special edition in Bulgarian: Chapter 09 Volume 002 |
| Effect | 01-01-2004; Entry into force See Art 48 |
| End of validity | 31-12-2011; Partial end of validity See 32010R0904 Art. 61 31-12-2012; Repealed by 32010R0904 Art. 61 |
15.10.2003 |
EN |
Official Journal of the European Union |
L 264/1 |
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
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty establishing the European Community, and in particular Article 93 thereof,
Having regard to the proposal from the Commission (1),
Having regard to the opinion of the European Parliament (2),
Having regard to the opinion of the European Economic and Social Committee (3),
Whereas:
(1) |
Tax evasion and tax avoidance extending across the frontiers of Member States lead to budget losses and violations of the principle of fair taxation and are liable to bring about distortions of capital movements and of the conditions of competition. They therefore affect the operation of the internal market. |
(2) |
Combating value added tax (VAT) evasion calls for close cooperation between the administrative authorities in each Member State responsible for the application of the provisions in that field. |
(3) |
The tax harmonisation measures taken to complete the internal market should therefore include the establishment of a common system for the exchange of information between the Member States whereby the Member States' administrative authorities are to assist each other and cooperate with the Commission in order to ensure the proper application of VAT on supplies of goods and services, intra-Community acquisition of goods and importation of goods. |
(4) |
Electronic storage and transmission of certain data for VAT control purposes is indispensable for the proper functioning of the VAT system. |
(5) |
The conditions for the exchange of, and direct access of Member States to, electronically stored data in each Member State should be clearly defined. Operators should have access to certain of such data where required for the fulfilment of their obligations. |
(6) |
The Member State of consumption has primary responsibility for assuring that non-established suppliers comply with their obligations. To this end, the application of the temporary special scheme for electronically supplied services that is provided for in Article 26c of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of Member States relating to turnover taxes, Common system of value added tax: uniform basis of assessment (4), requires the definition of rules concerning the provision of information and transfer of money between the Member State of identification and the Member State of consumption. |
(7) |
Council Regulation (EEC) No 218/92 of 27 January 1992 on administrative cooperation in the field of indirect taxation (VAT) (5) established in this respect a system of close cooperation amongst the Member States' administrative authorities and between those authorities and the Commission. |
(8) |
Regulation (EEC) No 218/92 supplements Council Directive 77/799/EEC of 19 December 1977 concerning mutual assistance by the competent authorities of the Member States in the field of direct and indirect taxation (6). |
(9) |
Those two legal instruments have proved to be effective but are no longer able to meet the new requirements of administrative cooperation resulting from the ever closer integration of economies within the internal market. |
(10) |
The existence of two separate instruments for cooperation on VAT has, moreover, hampered effective cooperation between tax administrations. |
(11) |
The rights and obligations of all parties concerned are currently ill-defined. Clearer and binding rules governing cooperation between Member States are therefore... |
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