EM on EU regulation 904/2010 (COM(2022)703)
The government's summary of a proposed amendment to EU regulation 904/2010 on the VAT administrative cooperation arrangements needed for the digital age.
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This explanatory memorandum is about a European Commission proposal for Council regulation amending regulation 904/2010 as regards the VAT administrative cooperation arrangements needed for the digital age.
It was submitted by Victoria Atkins MP, Financial Secretary, HM Treasury.