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Consultation procedure First reading

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

Parliament is consulted: it gives an opinion and can propose amendments, but the Council takes the decision and need not follow them.

Where it stands: Parliament gave its opinion on 17 June 2026. The Council takes the final decision.

  1. ✓ Referred to committee 15 December 2025
  2. ✓ Committee work Report adopted 3 June 2026
  3. ✓ Tabled for plenary 8 June 2026
  4. ✓ Plenary vote Adopted 17 June 2026
  5. 5 Adopted by the Council
How a file moves through Parliament

A file is referred to one lead committee (others may give an opinion). Its rapporteur writes a draft report, committee members table amendments, and the committee votes to adopt the report. The report is then tabled for all MEPs; political groups can table further amendments, which are voted on before the final vote in plenary. The Council takes the final decision, and the act is published in the Official Journal.

Who is working on it

Lead committee
ECON — Economic and Monetary Affairs
Rapporteur
Michalis HADJIPANTELA PPE
Shadow rapporteurs
Carla TAVARES S&DTomáš KUBÍN PfERoberts ZĪLE ECRĽudovít ÓDOR RenewRasmus ANDRESEN Verts/ALEPasquale TRIDICO The LeftSiegbert Frank DROESE ESN
For opinion
CONT — Budgetary Control · rapporteur Gilles BOYER RenewLIBE — Civil Liberties, Justice and Home Affairs

The rapporteur drafts and negotiates the text for the lead committee; each other political group names a shadow rapporteur to follow the file.

The text, version by version

Latest Tabled for plenary → Adopted by Parliament: Adds obligations for customs authorities to transmit fraud data and for the Commission to propose penalty harmonisation and report regularly. Specifies data categories for EPPO and OLAF access and requires implementing acts. Other changes are wording or formal, such as correcting terms and punctuation. see the changes →

Committee draft → Tabled for plenary: The new version expands the scope of data access and adds obligations for member states and the Commission. It introduces detailed rules for EPPO and OLAF access, including safeguards, statistics, and data processing requirements. It adds a requirement for a legislative proposal on penalty harmonisation and for customs authorities to transmit fraud indicators. It also adds provisions on interoperability, funding, and reporting, and updates the legal basis and recitals. see the changes →

Committee opinions: Draft opinion (CONT),Opinion (CONT)

Newest version first. Open a version to read it in full. “What changed” shows the differences paragraph by paragraph; ✦ lines are AI-written from the texts themselves.

Timeline

  1. Plenary stage
  2. Adopted Adopted by an overwhelming majority
    For 549 Against 33 Abstained 84

    Final vote at 14:03 · 82% of votes cast in favour · every MEP’s position →

  3. 15 June 2026 47 amendments tabled for the plenary vote

    Groups propose changes to the tabled text; each is voted on before the final vote.

  4. 8 June 2026 Report tabled for plenary

    This is the text all MEPs vote on. Political groups can still table amendments to it.

  5. Committee stage
  6. 3 June 2026 Committee vote: report adopted

    ECON (Economic and Monetary Affairs) voted on the amendments and adopted the report that goes to plenary.

  7. 5 May 2026 CONT (Budgetary Control) adopted its opinion

    The opinion is attached to the report for the lead committee to consider.

  8. 13 April 2026 Amendments tabled in committee

    Members of ECON (Economic and Monetary Affairs) proposed changes to the draft.

  9. 17 February 2026 Draft report published

    The rapporteur’s first text in ECON (Economic and Monetary Affairs). Members can table amendments before the committee votes.

  10. 15 December 2025 Referred to the ECON (Economic and Monetary Affairs) committee

    The lead committee prepares the report; CONT (Budgetary Control), LIBE (Civil Liberties, Justice and Home Affairs) give an opinion.