Article 34

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

1. Member States shall participate in the Eurofisc working fields of their choice and may also decide to terminate their participation therein. 2. Member States having chosen to take part in a Eurofisc working field shall actively participate in the multilateral exchange and the joint processing and analysis of targeted information on cross-border fraud between all participating Member States and in the coordination of any follow-up actions. 3. Information exchanged shall be confidential, as provided for in Article 55.

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