Recital 1

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

(1) Council Regulation (EU) No 904/2010 (3) lays down rules on the storage and exchange, through electronic means, of specific information in the field of value added tax (VAT) to help ensure the correct assessment of VAT, monitor the correct application of VAT, in particular regarding intra-Community transactions, and combat VAT fraud. However, it does not provide for rules governing access to that information by the European Public Prosecutor’s Office (‘the EPPO’) established by Council Regulation (EU) 2017/1939 (4) for the exercise of its tasks pursuant to Article 4 of that Regulation, nor for rules governing access to that information by the European Anti-Fraud Office (OLAF) established by Decision 1999/352/EC, ECSC, Euratom of the Commission (5) for the exercise of its tasks pursuant to Article 1 of Regulation (EU, Euratom) No 883/2013 of the European Parliament and of the Council (6).

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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.