(i)

points (i) and (ii) are replaced by the following: ‘(i) access is in connection with an investigation into suspected fraud or is to detect fraud; (ii) access is through a Eurofisc liaison official, as referred to in Article 36(1), who holds a personal user identification for the electronic systems allowing access to this information.’;

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Source: EUR-Lex (Cellar) · retrieved 2026-10-14 · Text as adopted (Official Journal); later amendments are not incorporated in this text.