Member states can exchange information to stop tax avoidance or tax evasion, e.g. which affects the operation of the Single Market by distorting competition (Directive 2010/24 and Regulation 1189/2011).

Regulation 1798/2003 (the information exchange regulation) on administrative co-operation in the field of VAT does not indicate that statements from other authorities have any heightened status as evidence. Regulation 1798/2003, art. 41(1) provides that information communicated in any form may be used for the assessment of certain taxes and that:

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