(4)

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

in Article 36, the following paragraphs are inserted: ‘2a. Eurofisc shall communicate to the EPPO, in accordance with Article 24(1) of Regulation (EU) 2017/1939 as regards the Member States participating in the EPPO and in accordance with this Article as regards the other Member States, specific Eurofisc analysis reports that identify cases of suspected cross-border fraudulent schemes as defined in Article 3(2)(d) of Directive (EU) 2017/1371 of the European Parliament and of the Council (*3) based on information from Member States exchanged pursuant to this Regulation and following its analysis as referred to in Article 33 of this Regulation, in respect of which the EPPO could exercise its competence. The specific Eurofisc analysis reports referred to in the first subparagraph of this paragraph shall: 2b. In the course of an investigation or a prosecution by, and at the request of, the EPPO, in accordance with Article 24(9) of Regulation (EU) 2017/1939 as regards the Member States participating in the EPPO and in accordance with this Article as regards the other Member States, Eurofisc shall communicate to the EPPO any available relevant information from Member States on cross-border VAT fraud exchanged pursuant to this Regulation. 2c. Eurofisc shall communicate to OLAF, in accordance with Article 8(2) and (3) of Regulation (EU, Euratom) No 883/2013 of the European Parliament and of the Council (*4), specific Eurofisc analysis reports that identify cases of suspected customs-related VAT fraud affecting the financial interests of the Union based on information from Member States exchanged pursuant to this Regulation and following its analysis as referred to in Article 33 of this Regulation, to enable OLAF to consider appropriate action in accordance with its mandate. The specific Eurofisc analysis reports referred to in the first subparagraph of this paragraph shall: 2d. In accordance with Article 8(2) and (3) of Regulation (EU, Euratom) No 883/2013, at the request of OLAF, Eurofisc shall communicate to OLAF any available information from Member States on suspected customs-related VAT fraud affecting the financial interests of the Union exchanged pursuant to this Regulation to enable OLAF to consider appropriate action in accordance with its mandate. 2e. The Commission, by means of an implementing act, shall determine the criteria based on which the Eurofisc analysis reports are to be drawn up and the information to be included in those analysis reports in order to enable the EPPO or OLAF to assess their competence and shall establish the standard forms for the transmission of those reports. That implementing act shall be adopted in accordance with the examination procedure referred to in Article 58(2). In the preparation of the draft implementing act, the Commission shall consult Eurofisc. (*3) Directive (EU) 2017/1371 of the European Parliament and of the Council of 5 July 2017 on the fight against fraud to the Union’s financial interests by means of criminal law (OJ L 198, 28.7.2017, p. 29, ELI: http://data.europa.eu/eli/dir/2017/1371/oj)." (*4) Regulation (EU, Euratom) No 883/2013 of the European Parliament and of the Council of 11 September 2013 concerning investigations conducted by the European Anti-Fraud Office (OLAF) and repealing Regulation (EC) No 1073/1999 of the European Parliament and of the Council and Council Regulation (Euratom) No 1074/1999 (OJ L 248, 18.9.2013, p. 1, ELI: http://data.europa.eu/eli/reg/2013/883/oj).’;" be drawn up based on the criteria determined in the implementing act referred to in paragraph 2e; contain the information determined in the implementing act referred to in paragraph 2e; and be communicated to the EPPO without undue delay after they are drawn up using the standard form established in the implementing act referred to in paragraph 2e. be drawn up based on the criteria determined in the implementing act referred to in paragraph 2e; contain the information determined in the implementing act referred to in paragraph 2e; and be communicated to OLAF without undue delay after they are drawn up using the standard form established in the implementing act referred to in paragraph 2e.

← (3) · All articles · (a) →

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