I'm sure this can be done with some VBA code, but we're gonna need some more specifics. If I were going to write the code to do this, I would start by asking the following questions:
1 - What do you mean when you say "the columns and rows that are the same"? The same as in Row 3 of all sheets, or the same as in there is are matching Column or Row headings on each sheet, but not necessarily in the same locations.
2 - If the code is going to compare one dataset (row or column) to another, how will it know which one is most current? Is there a date or something similar somewhere in the data? There would have to be something specific in each dataset that VBA could use to determine which dataset is the most current. By specific I mean that VBA would need to know not only what to look for, but where to look for it.
3 - You said: "...I want Excel to decide, on the columns and rows that are the same, which data is most current..." Do the rows and columns that we would be comparing intersect? Here's why I ask: Every cell in a given row will also be a cell in a given column. Let's say Row 3 is the "same" on Sheet1 and Sheet2 and we decide to keep the data from Sheet1. However, Column B on Sheet2 is more current than Column B on Sheet1, so we're going to keep the Sheet2 column. Which cell B3 wins? The one from the most current of the 2 rows or the one from the most current of the 2 columns? See where I'm going with this? Intersections could be troublesome.
I'm sure I would have many more questions once I saw the actual sheets, but that's enough for now.