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rec_14

(14) Whereas Eurofisc liaison officials should be able to access the payment information stored in CESOP with the objective of combating VAT fraud, duly accredited persons of the Commission should be able to access that information only for the purpose of developing and maintaining CESOP. All persons accessing that information are bound by the confidentiality rules laid down in Regulation (EU) No 904/2010.

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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.