Section 5: Taxation

§ 18c Reporting obligation with regard to the supply of new vehicles

In order to safeguard the tax revenue by exchanging information with other Member States, the Federal Ministry of Finance, with the consent of the Federal Council, may issue a directive stipulating that the taxable person (§ 2) and suppliers of vehicles (§ 2a) must report to the tax authorities their intra-Community supply of new vehicles made to purchasers without VAT identification numbers. In particular, the said directive may regulate:

1. the method of reporting;

2. the contents of the report;

3. the responsibilities of the tax authorities;

4. the filing date for the report.

5. (deleted)