Article 55 › 5 — COUNCIL REGULATION (EU) No 904/2010 of 7 October 2010 on administrative…

Article 55 › 5

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

All storage, processing or exchange of information referred to in this Regulation is subject to Regulations (EU) 2016/679 ( 6 ) and (EC) No 45/2001 ( 7 ) of the European Parliament and of the Council. However, Member States shall for the purpose of the correct application of this Regulation, restrict the scope of the obligations and rights provided for in Articles 12 to 15, 17, 21 and 22 of Regulation (EU) 2016/679. Such restrictions shall be limited to what is strictly necessary in order to safeguard the interests referred to in point (e) of Article 23(1) of that Regulation, in particular to: (a) enable the competent authorities of the Member States to fulfil their tasks properly for the purposes of this Regulation; or (b) avoid obstructing official or legal enquiries, analyses, investigations or procedures for the purposes of this Regulation and to ensure that the prevention, investigation and detection of tax evasion and tax fraud is not jeopardised.

National law under this provision

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