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Contents

Official guidance
Excise Competent Official Guidance

EXCO100 · Introduction

  • EXCO120 · Summary of what a Competent Official can do when cooperating or exchanging information under the Excise Administrative Cooperation Regulation (2073/2004)
  • EXCO140 · What is the scope of this guidance?
  • EXCO160 · Are there separate arrangements for cooperation and the exchange of information for VAT and Direct Taxes?
  • EXCO180 · What is a Competent Official?
  • EXCO200 · What is the purpose of my Competent Official status?
  • EXCO220 · I have requested Competent Official status how will I know if I have been approved?
  • EXCO240 · What does Competent Official status allow me to do?
  • EXCO260 · What does Competent Official status not allow me to do?
  • EXCO280 · How does Competent Official status complement other systems for cooperating or exchanging excise information under Administrative Cooperation?
  • EXCO300 · I want to exchange information which is sensitive in nature should this be sent by CCN?
  • EXCO320 · What should I do if I need to widen my Competent Official authority?
  • EXCO340 · If I receive a request for information from another Member State do I need to respond within a certain period?
  • EXCO360 · How should I record and report exchanges of excise information to the CLO (Excise)?
  • EXCO380 · How can I obtain further information?
  1. Introduction: contents
  2. Introduction: What does Competent Official status allow me to do?

EXCO240 | Introduction: What does Competent Official status allow me to do?

From HM Revenue & Customs · Excise Competent Official Guidance

Page archived - guidance now obsolete

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