rec_9

(9) Therefore, it is necessary to apply restrictions to the data subject rights in accordance with Regulation (EU) No 904/2010. In fact, the full application of the rights and obligations of the data subjects would seriously undermine the objective of effectively combating VAT fraud and would allow the data subjects to obstruct ongoing analysis and investigations due to the massive volume of information sent by the payment service providers and the possible proliferation of requests from data subjects to the Member States, the Commission or both. This would diminish the capacity of tax authorities to pursue the objective of this Regulation by jeopardizing enquiries, analysis, investigations and procedures carried out in accordance with this Regulation. Therefore, restrictions to the data subject rights should apply when processing information in accordance with this Regulation. The objective of combating VAT fraud cannot be achieved by other less restrictive means of equal effectiveness.

← rec_8 · All articles · rec_10 →

Source: EUR-Lex (Cellar) · retrieved 2026-10-13 · Text as adopted (Official Journal); later amendments are not incorporated in this text.