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.