EXCO100 - Introduction: Contents

EXCO120Summary of what a Competent Official can do when cooperating or exchanging information under the Excise Administrative Cooperation Regulation (2073/2004)
EXCO140What is the scope of this guidance?
EXCO160Are there separate arrangements for cooperation and the exchange of information for VAT and Direct Taxes?
EXCO180What is a Competent Official?
EXCO200What is the purpose of my Competent Official status?
EXCO220I have requested Competent Official status how will I know if I have been approved?
EXCO240What does Competent Official status allow me to do?
EXCO260What does Competent Official status not allow me to do?
EXCO280How does Competent Official status complement other systems for cooperating or exchanging excise information under Administrative Cooperation?
EXCO300I want to exchange excise information which is sensitive in nature should this be sent by CCN?
EXCO320What should I do if I need to widen my Competent Official authority?
EXCO340If I receive a request for information from another Member State do I need to respond within a certain period?
EXCO360How should I record and report exchanges of excise information to the CLO (EXCISE)?
EXCO380How can I obtain further information?