Recital 8

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

(8) The European Court of Auditors has recommended that the Commission and the Member States remove legal obstacles that prevent the exchange of information between administrative, judicial and law enforcement authorities at national and Union level. It has also recommended, in particular, that OLAF be given access to the VAT information exchange system as established by Regulation (EU) No 904/2010 (VIES) and Eurofisc data. In that respect, it is important that central access to the relevant databases and registers of competent authorities in the Member States responsible for the application of the laws on VAT has a clear legal basis.

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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.