rec_12

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

(12) It is important, in order to safeguard the rights and obligations under Regulation (EU) 2016/679, that information in relation to payments is not used for automated individual decision-making and should therefore always be verified by reference to other tax information available to the tax authorities.

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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.