Recital 9

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

(9) In order for OLAF to be informed of suspected customs-related VAT fraud affecting the financial interests of the Union and to perform its regulatory mandate, it is necessary to set out the rules under which the Member States within Eurofisc should report to OLAF the results of the Eurofisc joint processing and analysis, which is to be in the form of Eurofisc analysis reports on suspected cross-border fraudulent schemes. Moreover, upon request by OLAF, Eurofisc should communicate information to OLAF on customs-related cross-border VAT fraud potentially affecting the financial interests of the Union.

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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.