rec_11

Council Regulation (EU) 2020/283 of 18 February 2020 amending Regulation (EU) No 904/2010 as regards measures to strengthen administrative cooperation in order to combat VAT fraud · European Union

(11) When processing the payment information in accordance with this Regulation, each Member State should respect the limits of what is proportionate and necessary for the purpose of investigations into suspected VAT fraud or in order to detect VAT fraud.

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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.