(b)

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

the technical data protection measures that lower the risk of unauthorised access, untargeted searches or abuse, including identification of the users referred to in paragraph 2, points (a) and (c), user profiles, access controls and mechanisms ensuring the attribution of every access to a specific investigation case file and user;

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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.