Section 5: Taxation

§ 18d Presentation of certificates

In order to fulfil their obligations to disclose information under Council regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of VAT (OJ L 268 of 12.10.2010 p.1), the tax authorities shall have the right to request the presentation of any necessary accounting records, notes, business papers and other certificates for examination and review. § 97 paragraph 2 of the Fiscal Code shall apply accordingly. At the request of the tax authorities, the taxable person must present the documents mentioned in sentence 1.