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Council Directive 83/182/EEC of 28 March 1983 on tax… Article 10

Council Directive 83/182/EEC of 28 March 1983 on tax… Article 10

Article 10

Final provisions 1. Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive by 1 January 1984. They shall forthwith inform the Commission thereof. 2. Where the practical application of this Directive gives rise to difficulties, the competent authorities of the Member States concerned shall take the necessary decisions by mutual agreement, particularly in the light of the Conventions and Community Directives on mutual assistance. 3. Member States shall see to it that they communicate to the Commission the texts of the main subsequent provisions of national law which they adopt in the field governed by this Directive. 4. Every two years the Commission shall, after consulting the Member States, submit to the Council and the European Parliament a report on the application of this Directive in the Member States, with particular reference to the concept of "normal residence", and shall propose the necessary Community provisions to bring about the establishment of a uniform system in all the Member States.

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Other provisions in Council Directive 83/182/EEC of 28 March 1983 on tax…

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04

CitationArticle 10 of Council Directive 83/182/EEC of 28 March 1983 on tax… (LawPlayer, data as of 2026-07-04)

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