Recital 4

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

(4) Furthermore, pursuant to Article 24(9) of Regulation (EU) 2017/1939, in specific cases, the EPPO might request further relevant information available to the institutions, bodies, offices and agencies of the Union and to the authorities of the Member States. Therefore, it is appropriate to set out the rules under which Eurofisc should communicate to the EPPO information on cross-border VAT fraud following an EPPO request.

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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.