(b)

Council Regulation (EU) 2025/517 of 11 March 2025 amending Regulation (EU) No 904/2010 as regards the VAT administrative cooperation arrangements needed for the digital age · European Union

the roles and responsibilities of Member States as controllers and of the Commission as processor under Regulation (EU) 2016/679 and Regulation (EU) 2018/1725.

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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.