(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

centralised access shall only be granted for the purposes of assessing existing suspicions that there has been fraud prior to opening, and for the purposes of carrying out, specific customs-related administrative investigations in accordance with OLAF tasks as referred to in Article 1(1) of Regulation (EU, Euratom) No 883/2013;

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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.