20In the course of checking Mecsek-Gabona’s tax return, the Hungarian tax authority submitted a request for information to the Italian tax authority under Article 5(1) of Council Regulation (EC) No 1798/2003 of 7 October 2003 on administrative cooperation in the field of [VAT] and repealing Regulation (EEC) No 218/92 (OJ 2003 L 264, p. 1). According to the information sent by the Italian tax authority, Agro-Trade could not be found and, at the address given as that of its registered office, there was only a private home. No company of that name had ever been registered at that address. Since Agro-Trade had never paid VAT, it was also unknown to the Italian tax authority. On 14 January 2010, Agro-Trade’s Italian VAT identification number was removed from the register with retroactive effect from 17 April 2009.
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