(2)

Council Regulation (EU) 2026/1743 of 10 July 2026 amending Regulation (EU) No 904/2010 on administrative cooperation and combating fraud in the field of value added tax as regards access by the European Public Prosecutor’s Office and the European Anti-Fraud Office to value added tax information at Union level · European Union

Article 24d is replaced by the following: ‘Article 24d 1. Access to CESOP shall only be granted to Eurofisc liaison officials, as referred to in Article 36(1), who hold a personal user identification for CESOP and where that access is in connection with an investigation into suspected VAT fraud or is to detect VAT fraud. 2. By way of derogation from paragraph 1 of this Article, the EPPO and OLAF shall have access to CESOP information in accordance with the limits and rules set out in Articles 49a and 49b.’ ;

← (1) · All articles · (3) →

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