Recital 3

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

(3) When drawing up Eurofisc analysis reports, Eurofisc should include only the information that is strictly necessary to enable the EPPO to assess whether to exercise its competence. To determine the criteria on the basis of which Eurofisc analysis reports should be drawn up and the information that should be included in those reports and to establish a standard form for their transmission, implementing powers should be conferred on the Commission. Those powers should be exercised in accordance with Regulation (EU) No 182/2011 of the European Parliament and of the Council (7). In the preparation of the draft implementing act, the Commission should consult Eurofisc.

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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.