Article 24c › 1
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 CESOP shall have the following capabilities with regard to information transmitted in accordance with Article 24b(3): (a) to store the information; (b) to aggregate the information in respect of each individual payee; (c) to analyse the information stored, together with the relevant targeted information communicated or collected pursuant to this Regulation; (d) to make the information referred to in points (a), (b) and (c) of this paragraph accessible to Eurofisc liaison officials, as referred to in Article 36(1).
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Source: EUR-Lex (Cellar) · retrieved 2026-09-25 · Text as consolidated on 2025-04-14; changes after this date are not shown.