Sittings · Document

Draft report (COM(2025)0685 – 2025/0348(CNS)) 2026-04-13

Amending Regulation (EU) No 904/2010 as regards the access of the European Public Prosecutor’s Office (EPPO) and the European Anti-Fraud Office (OLAF) to value added tax information at Union level

Committee on Economic and Monetary Affairs

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AM_Com_LegReport

Amendment 13

Tomáš Kubín, Jaroslava Pokorná Jermanová, Pierre Pimpie

Proposal for a regulation

Recital 2

Text proposed by the Commission

Amendment

(2) Pursuant to Article 24(1) of Regulation (EU) 2017/1939, the institutions, bodies, offices and agencies of the Union and the authorities of the Member States competent under applicable national law are to report to the EPPO, without undue delay, any criminal conduct, including cross-border VAT fraud, in respect of which it could exercise its competence in accordance with Article 22 and Article 25(2) and (3) of that Regulation. Cross-border VAT fraud is by definition involving several Member States, and the flow of information from individual Member States to the EPPO does not fit the purpose of combating VAT fraud at EU level. Therefore, in order for the EPPO to be informed of VAT fraud risks at EU level and to perform its regulatory mandate, it is necessary to set out in more detail the modalities under which the Member States, within the Eurofisc network referred to in Article 33 of Regulation (EU) No 904/2010, should report to the EPPO any suspicious indication and eventually precise information on VAT fraud. Furthermore, pursuant to Article 24(9) of Regulation (EU) 2017/1939, in specific cases, the EPPO may request further relevant information available to the institutions, bodies, offices and agencies of the Union and the authorities of the Member States. Therefore, it is appropriate to set out the rules under which Member States within Eurofisc should communicate to the EPPO information on cross-border VAT fraud following an EPPO request.

(2) Pursuant to Article 24(1) of Regulation (EU) 2017/1939, the institutions, bodies, offices and agencies of the Union and the authorities of the Member States competent under applicable national law are to report to the EPPO, without undue delay, any criminal conduct, including cross-border VAT fraud, in respect of which it could exercise its competence in accordance with Article 22 and Article 25(2) and (3) of that Regulation. Cross-border VAT fraud involves by definition several Member States, and in certain cases the flow of information from individual Member States to the EPPO is not sufficient for combating VAT fraud at Union level. Therefore, in order for the EPPO to be informed of VAT fraud risks at Union level and to perform its regulatory mandate, it is necessary to set out in more detail the modalities under which the Member States, within the Eurofisc network referred to in Article 33 of Regulation (EU) No 904/2010, should report to the EPPO any suspicious indication and eventually precise information on VAT fraud. Furthermore, pursuant to Article 24(9) of Regulation (EU) 2017/1939, in specific cases, the EPPO may request further relevant information available to the institutions, bodies, offices and agencies of the Union and the authorities of the Member States. Therefore, it is appropriate to set out the rules under which Member States within Eurofisc should communicate to the EPPO information on cross-border VAT fraud following an EPPO request.

Or. en

Amendment 14

Carla Tavares, Niels Fuglsang, Francisco Assis, Aurore Lalucq, Jonás Fernández, Bruno Gonçalves, César Luena

Proposal for a regulation

Recital 4

Text proposed by the Commission

Amendment

(4) The Member States not participating in the EPPO are obliged, under the principle of sincere cooperation enshrined in Article 4(3) of the Treaty on European Union, to support the activities of the EPPO and to refrain from any action that could jeopardise the attainment of its objectives. Eurofisc is composed of both Member States participating and not participating in the EPPO. Therefore, it is important to have a clear legal basis for the EPPO access to information processed by Eurofisc.

Or. en

Amendment 15

Ľudovít Ódor, Gilles Boyer

Proposal for a regulation

Recital 4

Text proposed by the Commission

Amendment

Or. en

Amendment 16

Ľudovít Ódor, Gilles Boyer

Proposal for a regulation

Recital 5

Text proposed by the Commission

Amendment

(5) The European Court of Auditors has recommended that the Commission and the Member States remove legal obstacles preventing the exchange of information between administrative, judicial and law enforcement authorities at national and Union level and in particular that OLAF has access to the VAT information exchange system (VIES) and Eurofisc data6 . In that respect it is important that a central access to EU IT systems is set out in a clear legal basis.

_________________

6 European Court of Auditors Special Report No 24/2015, Tackling intra-Community VAT fraud: More action needed (https://www.eca.europa.eu/en/publications/SR15_24).

Or. en

Amendment 17

Rasmus Andresen

Proposal for a regulation

Recital 5

Text proposed by the Commission

Amendment

(5) The European Court of Auditors has recommended that the Commission and the Member States remove legal obstacles preventing the exchange of information between administrative, judicial and law enforcement authorities at national and Union level and in particular that OLAF has access to the VAT information exchange system (VIES) and Eurofisc data6 . In that respect it is important that for a central access to EU IT systems, necessity and proportionality are set out in a clear legal basis.

_________________

6 European Court of Auditors Special Report No 24/2015, Tackling intra-Community VAT fraud: More action needed (https://www.eca.europa.eu/en/publications/SR15_24).

Or. en

Amendment 18

Pasquale Tridico

Proposal for a regulation

Recital 5 a (new)

Text proposed by the Commission

Amendment

(5 a) Persistent obstacles to effective cooperation between Union bodies include incompatibilities between IT systems, fragmentation of communication channels and limited interoperability of case management systems. These shortcomings lead to inefficiencies, delays and increased administrative burdens. It is therefore necessary to ensure the interoperability of IT systems and the development of common digital infrastructures enabling seamless and secure information exchange.

Or. en

Amendment 19

Roberts Zīle

Proposal for a regulation

Recital 6

Text proposed by the Commission

Amendment

(6) Pursuant to Article 8(3) of Regulation (EU, Euratom) No 883/2013, the competent authorities of Member States are to transmit without delay to OLAF, at its request or on their own initiative, any other information, documents or data considered pertinent which they hold, relating to the fight against fraud, corruption and any other illegal activity affecting the financial interests of the Union. Cross-border VAT fraud is by definition involving several Member States, and the flow of information to OLAF does not fit the purpose of combating VAT fraud at EU level. Therefore, in order for OLAF to be informed on VAT fraud at EU level and to perform its regulatory mandate it is necessary to set out the detailed rules under which the Member States, within the Eurofisc network referred to in Article 33 of Regulation (EU) No 904/2010, should report to OLAF any suspicious indication and eventually precise information on cross-border VAT fraud, either on their own initiative or at the request of OLAF.

(6) Pursuant to Article 8(3) of Regulation (EU, Euratom) No 883/2013, the competent authorities of Member States are to transmit without delay to OLAF, at its request or on their own initiative, any other information, documents or data considered pertinent which they hold, relating to the fight against fraud, corruption and any other illegal activity affecting the financial interests of the Union when there is documented reasonable suspicion of involvement of a transnational organised crime group. Cross-border VAT fraud is by definition involving several Member States, and the flow of information to OLAF does not fit the purpose of combating VAT fraud at EU level. Therefore, in order for OLAF to be informed on VAT fraud at EU level and to perform its regulatory mandate it is necessary to set out the detailed rules under which the Member States, within the Eurofisc network referred to in Article 33 of Regulation (EU) No 904/2010, should report to OLAF any suspicious indication and eventually precise information on cross-border VAT fraud, either on their own initiative or at the request of OLAF.

Or. en

Amendment 20

Tomáš Kubín, Jaroslava Pokorná Jermanová, Pierre Pimpie

Proposal for a regulation

Recital 6

Text proposed by the Commission

Amendment

(6) Pursuant to Article 8(3) of Regulation (EU, Euratom) No 883/2013, the competent authorities of Member States are to transmit without undue delay to OLAF, at its request or on their own initiative, any other information, documents or data considered pertinent which they hold, relating to the fight against fraud, corruption and any other illegal activity affecting the financial interests of the Union. Cross-border VAT fraud involves by definition several Member States, and in certain cases the flow of information to OLAF is not sufficient for combating VAT fraud at Union level. Therefore, in order for OLAF to be informed on VAT fraud at Union level and to perform its regulatory mandate, it is necessary to set out the detailed rules under which the Member States, within the Eurofisc network referred to in Article 33 of Regulation (EU) No 904/2010, should report to OLAF any suspicious indication and eventually precise information on cross-border VAT fraud, either on their own initiative or at the request of OLAF.

Or. en

Amendment 21

Roberts Zīle

Proposal for a regulation

Recital 6 a (new)

Text proposed by the Commission

Amendment

(6 a) EPPO and OLAF should be generally granted read-only access to the VAT information stored in the systems referred to in Regulation (EU) No 904/2010 . The querying of data should be targeted, limited to the specific legal or natural persons under active investigation, and strictly adhere to the data minimization principle.

Or. en

Amendment 22

Roberts Zīle

Proposal for a regulation

Recital 6 b (new)

Text proposed by the Commission

Amendment

(6 b) When EPPO or OLAF utilizes VAT information accessed under Regulation (EU) No 904/2010 to initiate or conduct an investigation, it should inform the competent tax and law enforcement authorities of the relevant Member States without undue delay, provided such notification does not jeopardise the integrity of the ongoing investigation.

Or. en

Amendment 23

Ľudovít Ódor, Gilles Boyer

Proposal for a regulation

Recital 9

Text proposed by the Commission

Amendment

(9) In order to protect the access to personal data, only the European Prosecutors, the European Delegated Prosecutors, as well as selected staff of the EPPO and OLAF, previously authorised respectively by the EPPO and OLAF, should access VAT information to execute their tasks, under the oversight of the Eurofisc Liaison officials. To ensure uniform conditions for that access, implementing powers should be conferred on the Commission in respect of the technical details and practical arrangements, including on access control mechanism and users’ profile and identification. Those powers should be exercised in accordance with Regulation (EU) No 182/2011 of the European Parliament and of the Council9 .

(9) In order to protect the access to personal data, only the European Prosecutors, the European Delegated Prosecutors, as well as selected staff of the EPPO and OLAF, previously authorised respectively by the EPPO and OLAF, should access VAT information to execute their tasks, under the oversight of the Eurofisc Liaison officials. To ensure uniform conditions for that access, implementing powers should be conferred on the Commission in respect of the technical details and practical arrangements, including on access control mechanism and users’ profile and identification. Moreover, the Commission should ensure a design respecting high levels of data protection and purpose limitation while simultaneously enhancing operational efficiency, provided for in an automated nature without undue administrative delay. Those powers should be exercised in accordance with Regulation (EU) No 182/2011 of the European Parliament and of the Council9 .

_________________

9 Regulation (EU) No 182/2011 of the European Parliament and of the Council of 16 February 2011 laying down the rules and general principles concerning mechanisms for control by Member States of the Commission’s exercise of implementing powers (OJ L 55, 28.2.2011, p. 13).13, ELI: http://data.europa.eu/eli/reg/2011/182/oj

Or. en

Amendment 24

Rasmus Andresen

Proposal for a regulation

Recital 9

Text proposed by the Commission

Amendment

_________________

Or. en

Amendment 25

Rasmus Andresen

Proposal for a regulation

Recital 10

Text proposed by the Commission

Amendment

(10) This Regulation respects the fundamental rights and observes the principles recognised by the Charter of Fundamental Rights of the European Union, particularly the right of protection of personal data.

(10) This Regulation respects fundamental rights and observes the principles recognised by the Charter of Fundamental Rights of the European Union, particularly the right of protection of personal data.

Or. en

Amendment 26

Carla Tavares, Niels Fuglsang, Francisco Assis, Aurore Lalucq, Jonás Fernández, Bruno Gonçalves, César Luena

Proposal for a regulation

Recital 10 a (new)

Text proposed by the Commission

Amendment

(10 a) The EPPO’s and OLAF’s access to the VIES, the Surveillance System and the CESOP as well as to any other relevant systems and databases shall provide access to the data categories required for the exercise of their respective mandates, notably: information on VAT identification numbers and VAT intra-Community transactions, relevant information on VAT-exempt importations related to the Import One-Stop-Shop (IOSS) and customs procedure 42/63 importations and aggregated payment information. Such access should be granted to EPPO and OLAF in accordance with their duties under Article 4 of Regulation (EU) 2017/1939 and Article 1(1) of Regulation (EU, Euratom) No 883/2013. Powers should be conferred on the Commission to adopt implementing acts specifying the exact data categories available to the EPPO and OLAF for the purposes of exercising their duties under those articles. The drafts of those implementing acts should be submitted to the European Parliament for information, in order to enable the exercise of its rights.

Or. en

Amendment 27

Tomáš Kubín, Jaroslava Pokorná Jermanová, Pierre Pimpie

Proposal for a regulation

Recital 10 a (new)

Text proposed by the Commission

Amendment

(10 a) Data protection must remain a key consideration, especially given that Regulation (EU) No 904/2010 grants, under specific circumstances, direct access to administrative databases for law enforcement purposes. Therefore, principles of purpose limitation and data minimisation should be fully respected. Robust safeguards ensuring that access remains limited to information necessary for the investigation of a specific crime and also attributable to a case file and user are needed.

Or. en

Amendment 28

Pasquale Tridico

Proposal for a regulation

Recital 11

Text proposed by the Commission

Amendment

(11) As the systems, infrastructure and technical means facilitating the exchange of VAT information at Union level need to be adapted to allow secure access of EPPO and OLAF, it is necessary to defer the application of the relevant provisions in order to allow the Member States, the Commission, the EPPO and OLAF to carry out the necessary adaptations. This should consider the dates when the central VIES will become operational and the legacy VIES will be phased out. The EPPO and OLAF should be responsible for the costs of establishing and maintaining the relevant infrastructure and technical means for secure access to VAT information. In order to ensure the effective implementation of this Regulation, adequate and stable financial and human resources should be made available to the EPPO and OLAF, including specialised in-house expertise in financial investigations, digital forensics and data analysis. Union funding should support the development and maintenance of interoperable IT systems and secure communication tools necessary for efficient cooperation.

Or. en

Amendment 29

Rasmus Andresen

Proposal for a regulation

Recital 11

Text proposed by the Commission

Amendment

(11) As the systems, infrastructure and technical means facilitating the exchange of VAT information at Union level need to be adapted to allow secure access of EPPO and OLAF, it is necessary to defer the application of the relevant provisions in order to allow the Member States, the Commission, the EPPO and OLAF to carry out the necessary adaptations. This should consider the dates when the central VIES will become operational and the legacy VIES will be phased out. When determining the technical details by means of implementing acts, the Commission should ensure that appropriate technical solutions are put in place for access by OLAF and EPPO, including, where appropriate, a separate gateway or interface, in order to support compliance with the principles of purpose limitation and data minimisation. Adequate resources should be made available to EPPO and OLAF in order to establish and maintain the relevant infrastructure and technical means for secure access to VAT information.

Or. en

Amendment 30

Ľudovít Ódor, Gilles Boyer

Proposal for a regulation

Recital 11

Text proposed by the Commission

Amendment

(11) As the systems, infrastructure and technical means facilitating the exchange of VAT information at Union level need to be adapted to allow secure access of EPPO and OLAF, it is necessary to defer the application of the relevant provisions in order to allow the Member States, the Commission, the EPPO and OLAF to carry out the necessary adaptations. This should consider the dates when the central VIES will become operational and the legacy VIES will be phased out. With the aim of ensuring the new technical requirements do not diminish the investigative capacities of the EPPO and OLAF, and in line with the principles of budgetary neutrality, the budgetary authorities should provide adequate funding for the EPPO and OLAF reflecting the additional costs of establishing and maintaining the relevant infrastructure and technical means for secure access to VAT information.

Or. en

Amendment 31

Carla Tavares, Niels Fuglsang, Francisco Assis, Aurore Lalucq, Jonás Fernández, Bruno Gonçalves, César Luena

Proposal for a regulation

Recital 11

Text proposed by the Commission

Amendment

Or. en

Amendment 32

Rasmus Andresen

Proposal for a regulation

Recital 11 a (new)

Text proposed by the Commission

Amendment

(11 a) Due to the exceptional nature of access by the EPPO and OLAF, such access should be limited to information necessary for the investigation of specific crimes, be technically controlled to prevent excessive or untargeted queries, and be fully auditable, including by supervisory authorities competent for enforcing the applicable rules on the protection of personal data. Technical and organisational measures should ensure that every access is attributable to a concrete investigation and investigator, and that internal authorisation processes, oversight, and safeguards are in place to prevent misuse.

Or. en

Amendment 33

Pasquale Tridico

Proposal for a regulation

Recital 11 a (new)

Text proposed by the Commission

Amendment

(11 a) Ensuring sufficient levels of in-house expertise within the EPPO and OLAF is essential for the effective use of advanced data systems and for the handling of increasingly complex cross-border cases. Shortages in specialised expertise and technical capacity risk undermining the efficiency of investigations and the proper use of available data.

Or. en

Amendment 34

Rasmus Andresen

Proposal for a regulation

Recital 12

Text proposed by the Commission

Amendment

(12) The European Data Protection Supervisor was consulted in accordance with Article 42(1) of Regulation (EU) 2018/1725 and delivered an opinion on […].

(12) The European Data Protection Supervisor was consulted in accordance with Article 42(1) of Regulation (EU) 2018/1725 and delivered an opinion on 7 January 2026.

Or. en

Amendment 35

Tomáš Kubín, Jaroslava Pokorná Jermanová, Pierre Pimpie

Proposal for a regulation

Article 1 – paragraph 1 – point 2

Regulation (EU) No 904/2010

Article 24d – paragraph 1

Text proposed by the Commission

Amendment

1. Access to CESOP shall be granted to Eurofisc liaison officials, as referred to in Article 36(1), who hold a personal user identification for CESOP and where that access is in connection with an investigation into suspected VAT fraud or is to detect VAT fraud.

1. Access to CESOP shall only be granted to Eurofisc liaison officials, as referred to in Article 36(1), who hold a personal user identification for CESOP and where that access is in connection with an investigation into suspected VAT fraud or is to detect VAT fraud.

Or. en

Amendment 36

Tomáš Kubín, Jaroslava Pokorná Jermanová, Pierre Pimpie

Proposal for a regulation

Article 1 – paragraph 1 – point 2

Regulation (EU) No 904/2010

Article 24d – paragraph 2

Text proposed by the Commission

Amendment

2. The EPPO and OLAF shall access CESOP information in compliance with the limits and rules set in Article 49a and 49b.;

2. By way of derogation from paragraph 1, the EPPO and OLAF shall have access to CESOP information in compliance with the limits and rules set in Articles 49a and 49b;

Or. en

Amendment 37

Carla Tavares, Niels Fuglsang, Francisco Assis, Aurore Lalucq, Jonás Fernández, Bruno Gonçalves, César Luena

Proposal for a regulation

Article 1 – paragraph 1 – point 3

Regulation (EU) No 904/2010

Article 24k – paragraph 1 a

Text proposed by the Commission

Amendment

1a. The EPPO and OLAF shall access the central VIES information in compliance with the limits and rules set in Article 49a and 49b;

1a. The EPPO and OLAF shall access the central VIES information via a secure central interface that ensures confidentiality and in compliance with the limits and rules set in Article 49a and 49b;

Or. en

Amendment 38

Tomáš Kubín, Jaroslava Pokorná Jermanová, Pierre Pimpie

Proposal for a regulation

Article 1 – paragraph 1 – point 3

Regulation (EU) No 904/2010

Article 24k – paragraph 1 a

Text proposed by the Commission

Amendment

1a. The EPPO and OLAF shall access the central VIES information in compliance with the limits and rules set in Article 49a and 49b;

1a. The EPPO and OLAF shall have access to the central VIES information in compliance with the limits and rules set in Articles 49a and 49b;

Or. en

Amendment 39

Rasmus Andresen

Proposal for a regulation

Article 1 – paragraph 1 – point 4

Regulation (EU) No 904/2010

Article 36 – paragraph 2 a

Text proposed by the Commission

Amendment

2a. Eurofisc working field coordinators shall communicate to the EPPO, in accordance with Article 24(1) of Council Regulation (EU) 2017/1939* as regards the Member States participating in the EPPO and in accordance with this Article as regards the other Member States, without undue delay any indication of suspected cross-border VAT fraud based on information communicated or collected pursuant to this Regulation in respect of which the EPPO could exercise its competence, provided that such communication is necessary and proportionate, limited to what is strictly relevant for the purposes of the EPPO’s mandate, and carried out in full compliance with Union data protection law.

Or. en

Amendment 40

Carla Tavares, Niels Fuglsang, Francisco Assis, Aurore Lalucq, Jonás Fernández, Bruno Gonçalves, César Luena

Proposal for a regulation

Article 1 – paragraph 1 – point 4

Regulation (EU) No 904/2010

Article 36 – paragraph 2 a

Text proposed by the Commission

Amendment

2a. Eurofisc working field coordinators shall communicate to the EPPO, in accordance with Article 24(1) of Council Regulation (EU) 2017/1939* as regards the Member States participating in the EPPO and in accordance with this Article as regards the other Member States, without undue delay any indication of suspected cross-border VAT fraud based on information communicated or collected pursuant to this Regulation in respect of which the EPPO could exercise its competence. For this purpose, Eurofisc working field coordinators shall provide EPPO with the information it requires in order to assess whether to exercise its competence.

Or. en

Amendment 41

Ľudovít Ódor, Gilles Boyer

Proposal for a regulation

Article 1 – paragraph 1 – point 4

Regulation (EU) No 904/2010

Article 36 – paragraph 2 a

Text proposed by the Commission

Amendment

2a. Eurofisc working field coordinators shall communicate to the EPPO, in accordance with Article 24(1) of Council Regulation (EU) 2017/1939* as regards the Member States participating in the EPPO and in accordance with this Article as regards the other Member States, without undue delay any indication of suspected cross-border VAT fraud based on information communicated or collected pursuant to this Regulation, limited to the specific information strictly necessary in respect of which the EPPO could assess whether to exercise its competence.

Or. en

Amendment 42

Tomáš Kubín, Jaroslava Pokorná Jermanová, Pierre Pimpie

Proposal for a regulation

Article 1 – paragraph 1 – point 4

Regulation (EU) No 904/2010

Article 36 – paragraph 2 b

Text proposed by the Commission

Amendment

2b. In the course of an investigation or a prosecution by, and at the request of the EPPO, in accordance with Article 24(9) of Council Regulation (EU) 2017/1939 as regards the Member States participating in the EPPO and in accordance with this Article as regards the other Member States, Eurofisc working field coordinators shall communicate to the EPPO, any information from Member States on cross-border VAT fraud communicated or collected under this Regulation.

2b. In the course of an investigation or a prosecution by, and at the request of the EPPO, in accordance with Article 24(9) of Council Regulation (EU) 2017/1939 as regards the Member States participating in the EPPO and in accordance with this Article as regards the other Member States, Eurofisc working field coordinators shall communicate to the EPPO any relevant information from Member States on cross-border VAT fraud communicated or collected under this Regulation.

Or. en

Amendment 43

Carla Tavares, Niels Fuglsang, Francisco Assis, Aurore Lalucq, Jonás Fernández, Bruno Gonçalves, César Luena

Proposal for a regulation

Article 1 – paragraph 1 – point 4

Regulation (EU) No 904/2010

Article 36 – paragraph 2 c

Text proposed by the Commission

Amendment

2c. In accordance with Article 8, (2) and (3), of Regulation (EU, Euratom) No 883/2013 of the European Parliament and of the Council** Eurofisc working field coordinators shall communicate to OLAF without delay any indication of suspected cross-border VAT fraud based on information from Member States communicated or collected pursuant to this Regulation to enable OLAF to consider appropriate action in accordance with its mandate. For this purpose, and in order to reinforce the Union's ability to detect and prevent cross-border VAT fraud, Eurofisc working field coordinators shall provide OLAF with the information it requires in order to assess whether to exercise its competence.

Or. en

Amendment 44

Rasmus Andresen

Proposal for a regulation

Article 1 – paragraph 1 – point 4

Regulation (EU) No 904/2010

Article 36 – paragraph 2 c

Text proposed by the Commission

Amendment

2c. In accordance with Article 8, (2) and (3), of Regulation (EU, Euratom) No 883/2013 of the European Parliament and of the Council** Eurofisc working field coordinators shall communicate to OLAF without delay any indication of suspected cross-border VAT fraud based on information from Member States communicated or collected pursuant to this Regulation to enable OLAF to consider appropriate action in accordance with its mandate, while ensuring clear delineation of competences between OLAF and the EPPO and avoiding duplication of investigative actions.

Or. en

Amendment 45

Ľudovít Ódor, Gilles Boyer

Proposal for a regulation

Article 1 – paragraph 1 – point 4

Regulation (EU) No 904/2010

Article 36 – paragraph 2 c

Text proposed by the Commission

Amendment

2c. In accordance with Article 8, (2) and (3), of Regulation (EU, Euratom) No 883/2013 of the European Parliament and of the Council** Eurofisc working field coordinators shall communicate to OLAF without delay any indication of suspected cross-border VAT fraud based on information from Member States communicated or collected pursuant to this Regulation, limited to the specific information strictly necessary to enable OLAF to assess whether to consider appropriate action in accordance with its mandate.

Or. en

Amendment 46

Tomáš Kubín, Jaroslava Pokorná Jermanová, Pierre Pimpie

Proposal for a regulation

Article 1 – paragraph 1 – point 4

Regulation (EU) No 904/2010

Article 36 – paragraph 2 c

Text proposed by the Commission

Amendment

Or. en

Amendment 47

Rasmus Andresen

Proposal for a regulation

Article 1 – paragraph 1 – point 4

Regulation (EU) No 904/2010

Article 36 – paragraph 2 d

Text proposed by the Commission

Amendment

In accordance with Article 8 (2) and (3) of Regulation (EU, Euratom) No 883/2013 and at the request of OLAF, Eurofisc working field coordinators shall communicate to OLAF any information from Member States on cross-border VAT fraud communicated or collected pursuant to this Regulation to enable OLAF to consider appropriate action in accordance with its mandate.

Or. en

Amendment 48

Tomáš Kubín, Jaroslava Pokorná Jermanová, Pierre Pimpie

Proposal for a regulation

Article 1 – paragraph 1 – point 4

Regulation (EU) No 904/2010

Article 36 – paragraph 2 d

Text proposed by the Commission

Amendment

In accordance with Article 8 (2) and (3) of Regulation (EU, Euratom) No 883/2013 and at the request of OLAF, Eurofisc working field coordinators shall communicate to OLAF any relevant information from Member States on cross-border VAT fraud communicated or collected pursuant to this Regulation to enable OLAF to consider appropriate action in accordance with its mandate.

Or. en

Amendment 49

Rasmus Andresen

Proposal for a regulation

Article 1 – paragraph 1 – point 4

Regulation (EU) No 904/2010

Article 36 – paragraph 2 d a (new)

Text proposed by the Commission

Amendment

2d a. Eurofisc shall establish clear internal procedures governing such transmissions, including record-keeping, secure communication channels, periodic audits, and reporting to the European Parliament and national parliaments on the implementation of this Article, in order to ensure transparency, accountability and fundamental rights compliance.

Or. en

Amendment 50

Pasquale Tridico

Proposal for a regulation

Article 1 – paragraph 1 – point 4

Regulation (EU) No 904/2010

Article 36 – paragraph 2 d a (new)

Text proposed by the Commission

Amendment

2d a. The EPPO and OLAF shall establish structured cooperation mechanisms, including regular operational coordination meetings and dedicated liaison functions, in order to ensure timely information exchange, avoid duplication of efforts and foster mutual trust in the execution of their respective mandates.

Or. en

Amendment 51

Rasmus Andresen

Proposal for a regulation

Article 1 – paragraph 1 – point 5

Regulation (EU) No 904/2010

Artilce 49a – paragraph 1

Text proposed by the Commission

Amendment

1. Without prejudice to Article 43 of Regulation (EU) 2017/1939, the competent authorities of the Member States shall grant to EPPO centralised access, for targeted searches the following information limited to what is strictly necessary and proportionate for the purposes of its mandate:

Or. en

Amendment 52

Roberts Zīle

Proposal for a regulation

Article 1 – paragraph 1 – point 5

Regulation (EU) No 904/2010

Article 49a – paragraph 1 a (new)

Text proposed by the Commission

Amendment

1 a. Any access granted pursuant to paragraph 1 shall be strictly proportionate and confined solely to the active investigation or prosecution of offences falling within the scope of Article 4 of Regulation (EU) 2017/1939. To safeguard data protection principles, the system's architecture and operational protocols shall specifically restrict queries to individual, documented case files, thereby expressly prohibiting any form of speculative data mining or generalised searches.

Or. en

Amendment 53

Rasmus Andresen

Proposal for a regulation

Article 1 – paragraph 1 – point 5

Regulation (EU) No 904/2010

Article 49a – paragraph 1 a (new)

Text proposed by the Commission

Amendment

1 a. Such access shall not permit bulk data extraction, generalised monitoring, or automated profiling not linked to a specific administrative investigation.

Or. en

Amendment 54

Carla Tavares, Niels Fuglsang, Francisco Assis, Aurore Lalucq, Jonás Fernández, Bruno Gonçalves, César Luena

Proposal for a regulation

Article 1 – paragraph 1 – point 5

Regulation (EU) No 904/2010

Article 49a – paragraph1 a (new)

Text proposed by the Commission

Amendment

1 a. The centralised access referred to in paragraph 1 shall be designed and operated to provide EPPO with targeted, case-specific access it needs to support the investigation and prosecution of criminal offences in accordance with Article 4 of Regulation (EU) 2017/1939.

Or. en

Amendment 55

Carla Tavares, Niels Fuglsang, Francisco Assis, Aurore Lalucq, Jonás Fernández, Bruno Gonçalves, César Luena

Proposal for a regulation

Article 1 – paragraph 1 – point 5

Regulation (EU) No 904/2010

Article 49a – paragraph 1 b (new)

Text proposed by the Commission

Amendment

1 b. The centralised access referred to in paragraph 1 shall be subject to appropriate technical and organisational measures ensuring that each access is attributable to a specific investigation or prosecution and to an identified authorised user. Such access shall be logged in a manner allowing effective ex-post verification.

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Amendment 56

Rasmus Andresen

Proposal for a regulation

Article 1 – paragraph 1 – point 5

Regulation (EU) No 904/2010

Article 49a – paragraph 2 – point a

Text proposed by the Commission

Amendment

(a) to European Prosecutors, European Delegated Prosecutors, and staff authorised by the EPPO’s Central Office who hold a personal user identification for the electronic systems allowing centralised access to the information referred to in paragraph 1 of this Article, subject to prior security clearance, role-based access limitation and mandatory fundamental rights and data protection training;

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Amendment 57

Rasmus Andresen

Proposal for a regulation

Article 1 – paragraph 1 – point 5

Regulation (EU) No 904/2010

Article 49a – paragraph 2 – point c

Text proposed by the Commission

Amendment

(c) under the oversight of the Eurofisc Liaison officials and subject to independent data protection supervision in accordance with Regulation (EU) 2018/1725;

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Amendment 58

Rasmus Andresen

Proposal for a regulation

Article 1 – paragraph 1 – point 5

Regulation (EU) No 904/2010

Article 49a – paragraph 3

Text proposed by the Commission

Amendment

3. That centralised access shall be an access through a single-entry point, to all the information concerning an investigation, even if that information concerns several Member States.

3. That centralised access shall be an access through a single-entry point, to all the information concerning an investigation, even if that information concerns several Member States while ensuring full traceability, logging of all searches, and ex post verification mechanisms.

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Amendment 59

Rasmus Andresen

Proposal for a regulation

Article 1 – paragraph 1 – point 5

Regulation (EU) No 904/2010

Article 49a – paragraph 3 a (new)

Text proposed by the Commission

Amendment

3 a. The EPPO shall put in place internal organisational safeguards to prevent unwarranted or disproportionate searches, including internal authorisation procedures and appropriate control mechanisms. Such safeguards may include internal authorisation processes comparable to those established for access to certain Union information systems, including the VIS and Eurodac.

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Amendment 60

Ľudovít Ódor, Gilles Boyer

Proposal for a regulation

Article 1 – paragraph 1 – point 5

Regulation (EU) No 904/2010

Article 49a – paragraph 4 – point a

Text proposed by the Commission

Amendment

(a) the technical details concerning the centralised access to the information referred to in paragraph 1of this Article including the list of data categories, with which the targeted searches can be carried out;

(a) the technical details concerning the centralised access to the information referred to in paragraph 1 of this Article including the list of data categories, with which the targeted searches can be carried out, including preventive mechanisms against untargeted searches;

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Amendment 61

Ľudovít Ódor, Gilles Boyer

Proposal for a regulation

Article 1 – paragraph 1 – point 5

Regulation (EU) No 904/2010

Article 49a – paragraph 4 – point b

Text proposed by the Commission

Amendment

(b) the practical arrangements, including access control mechanism and users profile, to identify the users referred to in paragraph 2, point (a) and (c), of this Article;

(b) the practical arrangements, including access control mechanism and users profile, to identify the users referred to in paragraph 2, point (a) and (c), of this Article, ensuring that each access is automatically attributable to a specific investigation or prosecution and an authorised user, supported by comprehensive logs for effective ex-post verification;

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Amendment 62

Rasmus Andresen

Proposal for a regulation

Article 1 – paragraph 1 – point 5

Regulation (EU) No 904/2010

Article 49a – paragraph 4 – subparagraph 2

Text proposed by the Commission

Amendment

The implementing acts referred to in the first subparagraph shall be adopted in accordance with the examination procedure referred to in Article 58(2) of this Regulation.

The implementing acts referred to in the first subparagraph shall be adopted in accordance with the examination procedure referred to in Article 58(2) of this Regulation. The European Parliament shall be fully informed of the preparation of those implementing acts.

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Amendment 63

Carla Tavares, Niels Fuglsang, Francisco Assis, Aurore Lalucq, Jonás Fernández, Bruno Gonçalves, César Luena

Proposal for a regulation

Article 1 – paragraph 1 – point 5

Regulation (EU) No 904/2010

Article 49a – paragraph 5

Text proposed by the Commission

Amendment

5. The costs of establishing, operating and maintaining the infrastructure and technical ans allowing the secure access to the information referred to in paragraph 1 of this Article shall be borne by the EPPO.

deleted

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Amendment 64

Rasmus Andresen

Proposal for a regulation

Article 1 – paragraph 1 – point 5

Regulation (EU) No 904/2010

Article 49a – paragraph 5

Text proposed by the Commission

Amendment

deleted

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Amendment 65

Ľudovít Ódor, Gilles Boyer

Proposal for a regulation

Article 1 – paragraph 1 – point 5

Regulation (EU) No 904/2010

Article 49a – paragraph 5

Text proposed by the Commission

Amendment

deleted

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Amendment 66

Carla Tavares, Niels Fuglsang, Francisco Assis, Aurore Lalucq, Jonás Fernández, Bruno Gonçalves, César Luena

Proposal for a regulation

Article 1 – paragraph 1 – point 5

Regulation (EU) No 904/2010

Article 49a – paragraph 5 a (new)

Text proposed by the Commission

Amendment

5 a. All users shall be bound by the confidentiality rules laid down in this Regulation. The exchange of information procedures and the access to data is to be pursued in compliance with Regulations (EU) 2016/679 and (EU) 2018/1725 of the European Parliament and of the Council and in respect of the Charter of Fundamental Rights of the European Union.

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Amendment 67

Rasmus Andresen

Proposal for a regulation

Article 1 – paragraph 1 – point 5

Regulation (EU) No 904/2010

Article 49b – paragraph 1

Text proposed by the Commission

Amendment

1. The competent authorities of the Member States shall grant to OLAF centralised access for targeted searches to the following information:

1. The competent authorities of the Member States shall grant to OLAF centralised access for targeted searches to the following information limited to what is strictly necessary and proportionate for the exercise of its mandate:

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Amendment 68

Rasmus Andresen

Proposal for a regulation

Article 1 – paragraph 1 – point 5

Regulation (EU) No 904/2010

Article 49b – paragraph 1 a (new)

Text proposed by the Commission

Amendment

1 a. Such access shall not permit bulk data extraction, generalised monitoring, or automated profiling not linked to a specific administrative investigation.

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Amendment 69

Carla Tavares, Niels Fuglsang, Francisco Assis, Aurore Lalucq, Jonás Fernández, Bruno Gonçalves, César Luena

Proposal for a regulation

Article 1 – paragraph 1 – point 5

Regulation (EU) No 904/2010

Article 49b – paragraph 1 a (new)

Text proposed by the Commission

Amendment

1 a. The centralised access referred to in paragraph 1 shall be designed and operated to provide OLAF with the focused, investigation-specific access it needs to open and carry out investigations that support the detection and prevention of cross-border VAT fraud in accordance with Article 1(1) of Regulation (EU, Euratom) No 883/2013.

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Amendment 70

Carla Tavares, Niels Fuglsang, Francisco Assis, Aurore Lalucq, Jonás Fernández, Bruno Gonçalves, César Luena

Proposal for a regulation

Article 1 – paragraph 1 – point 5

Regulation (EU) No 904/2010

Article 49b – paragraph 1 b (new)

Text proposed by the Commission

Amendment

1 b. The centralised access referred to in paragraph 1 shall be subject to appropriate technical and organisational measures ensuring that each access is attributable to a specific investigation and to an identified authorised user. Such access shall be logged in a manner allowing effective ex-post verification.

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Amendment 71

Rasmus Andresen

Proposal for a regulation

Article 1 – paragraph 1 – point 5

Regulation (EU) No 904/2010

Article 49b – paragraph 2 – point a

Text proposed by the Commission

Amendment

(a) to staff authorised by OLAF who hold a personal user identification for the electronic systems allowing the centralised access to the information referred to in paragraph 1 of this Article;

(a) to staff authorised by OLAF who hold a personal user identification for the electronic systems allowing the centralised access to the information referred to in paragraph 1 of this Article, subject to role-based access limitation, prior security clearance and mandatory data protection training;

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Amendment 72

Rasmus Andresen

Proposal for a regulation

Article 1 – paragraph 1 – point 5

Regulation (EU) No 904/2010

Article 49b – paragraph 3

Text proposed by the Commission

Amendment

3. That centralised access shall be an access through a single-entry point, to all the information concerning an investigation, even if that information concerns several Member States.

Or. en

Amendment 73

Rasmus Andresen

Proposal for a regulation

Article 1 – paragraph 1 – point 5

Regulation (EU) No 904/2010

Article 49b – paragraph 3 a (new)

Text proposed by the Commission

Amendment

3 a. OLAF shall put in place internal organisational safeguards to prevent unwarranted or disproportionate searches, including internal authorisation procedures and appropriate control mechanisms. Such safeguards may include internal authorisation processes comparable to those established for access to certain Union information systems, including the VIS and Eurodac.

Or. en

Amendment 74

Ľudovít Ódor, Gilles Boyer

Proposal for a regulation

Article 1 – paragraph 1 – point 5

Regulation (EU) No 904/2010

Article 49b – paragraph 4 – point a

Text proposed by the Commission

Amendment

(a) the technical details concerning the centralised access to the information referred to in paragraph 1 of this Article including the list of data categories, with which the targeted searches can be carried out;

(a) the technical details concerning the centralised access to the information referred to in paragraph 1 of this Article including the list of data categories, with which the targeted searches can be carried out, including preventive mechanism against untargeted searches;

Or. en

Amendment 75

Tomáš Kubín, Jaroslava Pokorná Jermanová

Proposal for a regulation

Article 1 – paragraph 1 – point 5

Regulation (EU) No 904/2010

Article 49b – paragraph 4 – point b

Text proposed by the Commission

Amendment

(b) the practical arrangements, including access control mechanism and users profile, to identify the users referred to in paragraph 2, point (a) and (c), of this Article;

(b) the technical data protection measures that lower the risk of unauthorised access, untargeted searches or abuse, including identification of the users referred to in paragraph 2, point (a) and (c), of this Article, user profiles, access controls and mechanisms ensuring the attribution of every access to a concrete investigation case file and user;

Or. en

Amendment 76

Ľudovít Ódor, Gilles Boyer

Proposal for a regulation

Article 1 – paragraph 1 – point 5

Regulation (EU) No 904/2010

Article 49b – paragraph 4 – point b

Text proposed by the Commission

Amendment

(b) the practical arrangements, including access control mechanism and users profile, to identify the users referred to in paragraph 2, point (a) and (c), of this Article;

(b) the practical arrangements, including access control mechanism and users profile, to identify the users referred to in paragraph 2, point (a) and (c), of this Article, ensuring that each access is attributable to a specific investigation or prosecution and an authorised user, supported by comprehensive logs for effective ex-post verification;

Or. en

Amendment 77

Tomáš Kubín, Jaroslava Pokorná Jermanová

Proposal for a regulation

Article 1 – paragraph 1 – point 5

Regulation (EU) No 904/2010

Article 49b – paragraph 4 – point c

Text proposed by the Commission

Amendment

(c) the requirements of the audit log, including the attribution of every access to a concrete investigation case file and user, and the practical arrangements for accessing it.

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Amendment 78

Rasmus Andresen

Proposal for a regulation

Article 1 – paragraph 1 – point 5

Regulation (EU) No 904/2010

Article 49b – paragraph 4 – subparagraph 2

Text proposed by the Commission

Amendment

The implementing acts referred to in the first subparagraph shall be adopted in accordance with the examination procedure referred to in Article 58(2), of this Regulation.

The implementing acts referred to in the first subparagraph shall be adopted in accordance with the examination procedure referred to in Article 58(2), of this Regulation. The European Parliament shall be fully informed of the preparation of those implementing acts.

Or. en

Amendment 79

Carla Tavares, Niels Fuglsang, Francisco Assis, Aurore Lalucq, Jonás Fernández, Bruno Gonçalves, César Luena

Proposal for a regulation

Article 1 – paragraph 1 – point 5

Regulation (EU) No 904/2010

Article 49b – paragraph 5

Text proposed by the Commission

Amendment

5. The costs of establishing, operating and maintaining the infrastructure and technical means allowing the secure access to the information referred to in paragraph 1 of this Article shall be borne by OLAF..

deleted

Or. en

Amendment 80

Rasmus Andresen

Proposal for a regulation

Article 1 – paragraph 1 – point 5

Regulation (EU) No 904/2010

Article 49b – paragraph 5

Text proposed by the Commission

Amendment

deleted

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Amendment 81

Roberts Zīle

Proposal for a regulation

Article 1 – paragraph 1 – point 5

Regulation (EU) 904/2010

Article 49b – paragraph 5

Text proposed by the Commission

Amendment

deleted

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Amendment 82

Ľudovít Ódor, Gilles Boyer

Proposal for a regulation

Article 1 – paragraph 1 – point 5

Regulation (EU) 904/2010

Article 49b – paragraph 5

Text proposed by the Commission

Amendment

deleted

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Amendment 83

Roberts Zīle

Proposal for a regulation

Article 1 – paragraph 1 – point 5

Regulation (EU) 904/2010

Article 49b – paragraph 5 a (new)

Text proposed by the Commission

Amendment

5 a. Any financial costs or technical expenses arising from the adaptation of national IT systems or the provision of secure infrastructure required to grant EPPO and OLAF access under this Regulation shall be borne entirely by the general budget of the European Union. Member States shall not bear any additional administrative or financial burden.

Or. en

Amendment 84

Pasquale Tridico

Proposal for a regulation

Article 1 – paragraph 1 – point 5

Regulation (EU) 904/2010

Article 49b – paragraph 5 a (new)

Text proposed by the Commission

Amendment

5 a. The systems enabling centralised access referred to in paragraph 1 shall be designed to ensure full interoperability with systems used by relevant Union bodies, in order to facilitate efficient and secure information exchange and to reduce administrative burdens.

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Amendment 85

Pasquale Tridico

Proposal for a regulation

Article 1 – paragraph 1 – point 5

Regulation (EU) 904/2010

Article 49b – paragraph 5 b (new)

Text proposed by the Commission

Amendment

5 b. The Commission shall assess, in close cooperation with the EPPO and OLAF, the need for additional Union funding to support the development of interoperable IT systems, digital tools and specialised staff.

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