(5)

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 49, paragraph 1 is replaced by the following: ‘1. The Member States and the Commission shall examine and evaluate how the arrangements for administrative cooperation provided for in this Regulation are working. The evaluation shall include the practical application of Article 36, paragraphs (2a) to (2d), and of Articles 49a and 49b. The Commission shall pool the Member States’ experience with the aim of improving the operation of those arrangements.’ ;

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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.