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(10) Only the Eurofisc liaison officials should access the payment information stored in CESOP and only with the objective of combating VAT fraud. That information could be used, in addition to the assessment of VAT, also for the assessment of other levies, duties and taxes as established by Regulation (EU) No 904/2010. That information should not be used for other purposes, such as commercial purposes.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-13 · Text as adopted (Official Journal); later amendments are not incorporated in this text.