rec_5

(5) Giving Member States the tools to collect, store and transmit the information provided by payment service providers and giving Eurofisc liaison officials access to that information when it is connected to an investigation into suspected VAT fraud or in order to detect VAT fraud is a necessary and proportionate measure to combat effectively VAT fraud. Those tools are essential as tax authorities need that information for VAT control purposes, to protect public revenues as well as legitimate businesses in the Member States which in turn protect employment and the citizens of the Union.

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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.