Commission Regulation (EC) No 1982/2004Dangos y teitl llawn

CHAPTER 2 COMMUNICATION OF INFORMATION BY THE TAX ADMINISTRATION

Article 4

1. The parties responsible for providing the information for the Intrastat System have the obligation to prove, at the request of the national authority, the correctness of the provided statistical information.

2. The obligation according to paragraph 1 is limited to data which the provider of statistical information has to deliver to the competent tax administration in connection with his or her intra-Community movements of goods.

Article 5

1. The tax administration responsible in each Member State shall provide to the national authorities the following information in order to identify the persons who have declared goods for fiscal purposes:

(a) full name of the natural or legal person;

(b) full address including post code;

(c) identification number according to Article 9(1)(a) of Regulation (EC) No 638/2004.

2. The tax administration responsible in each Member State shall provide to the national authorities for each natural or legal person in accordance with Directive 77/388/EEC(1):

(a) the taxable amount of intra-Community acquisitions and deliveries of goods;

(b) the tax period.

Article 6

The additional information referred to in Article 8(2)(b) of Regulation (EC) No 638/2004 concerns at least the national VIES data (VAT Information Exchange System data).

(1)

OJ L 145, 13.6.1977, p. 1. Directive as last amended by Directive 2004/66/EC (OJ L 168, 1.5.2004, p. 35).