administrative enquiry
as defined in Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation…, Article 3, point (7) (Definitions)
all controls, checks and other action taken by Member States in the performance of their duties with a view to ensuring the proper application of tax legislation;
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Also defined in
- Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of… 32010R0904, Article 2(1), point (k)
all the controls, checks and other action taken by Member States in the performance of their duties with a view to ensuring proper application of VAT legislation;