(b)

paragraph 2 is replaced by the following: ‘2. The records referred to in paragraphs 1 and 1a shall be made available electronically on request to the Member States concerned. Member States may continue to request the records referred to in paragraphs 1 and 1a to be provided on a regular and systematic basis until automated access to those records is available. Those records shall be kept for a period of 10 years from the end of the year during which the transaction was carried out.’ ;

2 national measures recorded under this provision, in 1 form — sign in to view the analysis.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-14 · Text as adopted (Official Journal); later amendments are not incorporated in this text.