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 :
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).
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).