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Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax (recast)

article  24c

CELEX:  02010R0904-20250414

1. The CESOP shall have the following capabilities with regard to information transmitted in accordance with Article 24b(3):
(a) to store the information;
(b) to aggregate the information in respect of each individual payee;
(c) to analyse the information stored, together with the relevant targeted information communicated or collected pursuant to this Regulation;
(d) to make the information referred to in points (a), (b) and (c) of this paragraph accessible to Eurofisc liaison officials, as referred to in Article 36(1).
2. CESOP shall retain the information referred to in paragraph 1 for a maximum period of five years from the end of the year in which the information was transmitted to it.