Article 24a

COUNCIL REGULATION (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax (recast) · European Union

The Commission shall develop, maintain, host and technically manage a central electronic system of payment information (‘CESOP’) for the purpose of investigations into suspected VAT fraud or in order to detect VAT fraud.

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Source: EUR-Lex CELLAR · retrieved 2026-07-31