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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 24e CELEX: 02010R0904-20250414 The Commission shall adopt by means of implementing acts the following: (a) the technical measures for establishing and maintaining CESOP; (b) the tasks of the Commission for technically managing CESOP; (c) the technical details of the infrastructure and tools required to guarantee the connection and overall operability between the national electronic systems referred to in Article 24b and CESOP; (d) the electronic standard forms referred to in point (b) of the second subparagraph of Article 24b(1); (e) the technical and other details concerning the access to the information referred to in point (d) of Article 24c(1); (f) the practical arrangements to identify the Eurofisc liaison officials, as referred to in Article 36(1), who will have access to CESOP in accordance with Article 24d; (g) the procedures to be used by the Commission at all times which ensure that the appropriate technical and organisational security measures for the development and operation of CESOP are applied; |
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 24e CELEX: 02010R0904-20250414 (h) the roles and responsibilities of the Member States and the Commission as regards the functions of controller and processor under Regulation (EU) 2016/679 of the European Parliament and of the Council () and Regulation (EU) 2018/1725 of the European Parliament and of the Council ().
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 58(2). |