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Document 32017R2454R(02)

Corrigendum to Council Regulation (EU) 2017/2454 of 5 December 2017 amending Regulation (EU) No 904/2010 on administrative cooperation and combating fraud in the field of value added tax (OJ L 348, 29.12.2017)

ST/9776/2019/INIT

OJ L 196, 24.7.2019, p. 17–17 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

ELI: http://data.europa.eu/eli/reg/2017/2454/corrigendum/2019-07-24/oj

24.7.2019   

EN

Official Journal of the European Union

L 196/17

Corrigendum to Council Regulation (EU) 2017/2454 of 5 December 2017 amending Regulation (EU) No 904/2010 on administrative cooperation and combating fraud in the field of value added tax

( Official Journal of the European Union L 348 of 29 December 2017 )

On page 3, point (7)(b) of Article 1, new Article 47c(1):

for:

‘1.   Member States shall provide that the information provided by the taxable person making use of the special scheme in Section 4 of Chapter 6 of Title XII of Directive 2006/112/EC or his intermediary, to the Member State of identification when his activities commence pursuant to Article 369p(1), (2) and (2a) of that Directive shall be submitted by electronic means. Any changes in this information provided pursuant to Article 369p(3) of Directive 2006/112/EC shall also be submitted by electronic means.’,

read:

‘1.   Member States shall provide that the information provided by the taxable person making use of the special scheme in Section 4 of Chapter 6 of Title XII of Directive 2006/112/EC or his intermediary, to the Member State of identification when his activities commence pursuant to Article 369p(1), (2) and (3) of that Directive shall be submitted by electronic means. Any changes in this information provided pursuant to Article 369p(4) of Directive 2006/112/EC shall also be submitted by electronic means.’.

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