rec_18
(18) This Regulation respects the fundamental rights and observes the principles recognised by the Charter of Fundamental Rights of the European Union, in particular the right of protection of personal data. In that regard, this Regulation strictly limits the amount of personal data that is to be made available to the Member States. The processing of payment information pursuant to this Regulation should only occur for the purpose of combating 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.