CHAPTER 2COMMUNICATION OF INFORMATION BY THE TAX ADMINISTRATION
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/EEC4:
(a)
the taxable amount of intra-Community acquisitions and deliveries of goods;
(b)
the tax period.