Recital 7

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

(7) In accordance with the principle of sincere cooperation enshrined in Article 4(3) of the Treaty on European Union, Member States which do not participate in the EPPO are to support the activities of the EPPO and refrain from any action that could jeopardise the achievement of its objectives. Eurofisc is composed of both Member States participating and not participating in the EPPO. As cross-border VAT fraud can span across every Member State, it is essential that the EPPO has a complete overview of the fraud networks. Therefore, it is important for the EPPO to obtain relevant VAT information exchanged by Member States within Eurofisc, as well as from the databases and registers of competent authorities in the Member States responsible for the application of the laws on VAT, without prejudice to the EPPO’s competences under Regulation (EU) 2017/1939. This Regulation does not affect the scope of the competences of the EPPO as defined in Regulation (EU) 2017/1939.

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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.