Preamble
Recitals 40
Chapter I - General provisions (Article 1-3) 3
Chapter II - Data sources (Article 4-5) 2
Chapter III - Business statistics (Article 6-7) 2
Chapter IV - Business registers (Article 8-10) 3
Chapter V - Exchange of confidential data for the purpose of intra-Union trade in goods statistics (Article 11-15) 5
Chapter VI - Exchange of confidential data for the purpose of European business statistics and national accounts (Article 16) 1
Chapter VII - Quality, transmission and dissemination (Article 17-19) 3
Chapter VIII - Pilot studies and financing (Article 20-21) 2
Chapter IX - Final provisions (Article 22-26) 5
Annexes 6

tax authorities

Definitions over time (1)

06/01/2020 – 01/01/2022 Article 3, Regulation (EU) 2019/2152 Scope: Whole act

1. For the purposes of this Regulation, the following definitions apply:

'tax authorities' means the national authorities in the Member State responsible for applying Council Directive 2006/112/EC(24);

Each has its own scope, dates and uses. Open one to see when it applies.

No text uses this concept on 12/11/2026.