rec_6
(6) It is important that the processing by the Member States, of information relating to payments, is proportionate to the objective of combating VAT fraud. Therefore, information on consumers or payers and on payments not likely to be connected to economic activities should not be collected, stored or transmitted by the Member States.
← rec_5 · All articles · rec_7 →
Source: EUR-Lex (Cellar) · retrieved 2026-10-13 · Text as adopted (Official Journal); later amendments are not incorporated in this text.