law://eu/reg/2015/524@2026-11-12THE EUROPEAN COMMISSION,Having regard to the Treaty on the Functioning of the European Union,Having regard to Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added taxnote and, in particular Articles 14, 32, 48 and 49 and Article 51(1) thereof,Whereas:
HAS ADOPTED THIS REGULATION:
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