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Recital 2

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

(2) Pursuant to Article 24(1) of Regulation (EU) 2017/1939, the institutions, bodies, offices and agencies of the Union and the authorities of the Member States competent under applicable national law are to report to the EPPO, without undue delay, any criminal conduct, including cross-border VAT fraud, in respect of which it could exercise its competence in accordance with Article 22 and Article 25(2) and (3) of that Regulation. Cross-border VAT fraud, by definition, involves several Member States, and the flow of information from individual Member States to the EPPO might, in certain cases, not be sufficient to ensure a timely and comprehensive overview of cross-border VAT fraud at Union level. Therefore, in order for the EPPO to be informed of VAT fraud risks at Union level in a more timely manner and to exercise its competence in accordance with Regulation (EU) 2017/1939, it is necessary to set out in more detail the rules under which Member States, within the network for the swift exchange, processing and analysis of targeted information on cross-border fraud between Member States and for the coordination of any follow-up actions (Eurofisc) established by Regulation (EU) No 904/2010, should transmit the results of the Eurofisc joint processing and analysis to the EPPO in the form of Eurofisc analysis reports on suspected cross-border fraudulent schemes.

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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.