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Recital 14

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

(14) In order to protect access to personal data, only European Prosecutors and European Delegated Prosecutors, and identified staff of the EPPO and OLAF who have been previously authorised by the EPPO or OLAF, respectively, should be able to access VAT information to carry out their tasks. The competent authorities of the Member States should have access to audit logs of EPPO’s and OLAF’s access for information purposes, including the attribution of each access to specific investigation case files and users. The relevant parts of the audit log should be made available to the EPPO and OLAF for the purposes of internal control mechanisms concerning the correct access to and use of data in accordance with the applicable data protection legislation, the compliance with which is to be monitored by the Data Protection Officers designated in accordance with Regulations (EU) 2017/1939 and (EU, Euratom) No 883/2013. To ensure uniform conditions for such access, implementing powers should be conferred on the Commission in respect of the technical details concerning the centralised access, the technical data protection measures, the requirements of the audit log and practical arrangements for accessing it. Those powers should be exercised in accordance with Regulation (EU) No 182/2011.

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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.