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Commission Regulation (EC) No 1982/2004Show full title

Commission Regulation (EC) No 1982/2004 of 18 November 2004 implementing Regulation (EC) No 638/2004 of the European Parliament and of the Council on Community statistics relating to the trading of goods between Member States and repealing Commission Regulations (EC) No 1901/2000 and (EEC) No 3590/92

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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.

(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).

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