This document is an excerpt from the EUR-Lex website
European Parliament legislative resolution of 3 July 2018 on the amended proposal for a Council regulation amending Regulation (EU) No 904/2010 as regards measures to strengthen administrative cooperation in the field of value-added tax (COM(2017)0706 — C8-0441/2017 — 2017/0248(CNS))
European Parliament legislative resolution of 3 July 2018 on the amended proposal for a Council regulation amending Regulation (EU) No 904/2010 as regards measures to strengthen administrative cooperation in the field of value-added tax (COM(2017)0706 — C8-0441/2017 — 2017/0248(CNS))
European Parliament legislative resolution of 3 July 2018 on the amended proposal for a Council regulation amending Regulation (EU) No 904/2010 as regards measures to strengthen administrative cooperation in the field of value-added tax (COM(2017)0706 — C8-0441/2017 — 2017/0248(CNS))
OJ C 118, 8.4.2020, p. 217–236 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
8.4.2020 |
EN |
Official Journal of the European Union |
C 118/217 |
P8_TA(2018)0278
Measures to strengthen administrative cooperation in the field of value-added tax *
European Parliament legislative resolution of 3 July 2018 on the amended proposal for a Council regulation amending Regulation (EU) No 904/2010 as regards measures to strengthen administrative cooperation in the field of value-added tax (COM(2017)0706 — C8-0441/2017 — 2017/0248(CNS))
(Special legislative procedure — consultation)
(2020/C 118/34)
The European Parliament,
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having regard to the Commission proposal to the Council (COM(2017)0706), |
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having regard to Article 113 of the Treaty on the Functioning of the European Union, pursuant to which the Council consulted Parliament (C8-0441/2017), |
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having regard to Rule 78c of its Rules of Procedure, |
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having regard to the report of the Committee on Economic and Monetary Affairs (A8-0215/2018), |
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Approves the Commission proposal as amended; |
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Calls on the Commission to alter its proposal accordingly, in accordance with Article 293(2) of the Treaty on the Functioning of the European Union; |
3. |
Calls on the Council to notify Parliament if it intends to depart from the text approved by Parliament; |
4. |
Asks the Council to consult Parliament again if it intends to substantially amend the Commission proposal; |
5. |
Instructs its President to forward its position to the Council, the Commission and the national parliaments. |
Amendment 1
Proposal for a regulation
Recital 1 a (new)
Text proposed by the Commission |
Amendment |
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Amendment 2
Proposal for a regulation
Recital 2
Text proposed by the Commission |
Amendment |
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Amendment 3
Proposal for a regulation
Recital 11
Text proposed by the Commission |
Amendment |
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Amendment 4
Proposal for a regulation
Recital 13
Text proposed by the Commission |
Amendment |
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Amendment 5
Proposal for a regulation
Recital 15
Text proposed by the Commission |
Amendment |
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Amendment 6
Proposal for a regulation
Recital 16
Text proposed by the Commission |
Amendment |
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Amendment 7
Proposal for a regulation
Recital 18
Text proposed by the Commission |
Amendment |
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Amendment 8
Proposal for a regulation
Recital 19
Text proposed by the Commission |
Amendment |
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Amendment 9
Proposal for a regulation
Recital 20 a (new)
Text proposed by the Commission |
Amendment |
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Amendment 42
Proposal for a regulation
Article 1 — paragraph 1 — point 1 — point b
Regulation (EU) No 904/2010
Article 7 — paragraph 4
Text proposed by the Commission |
Amendment |
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4. The request referred to in paragraph 1 may contain a reasoned request for a specific administrative enquiry. The requested authority shall undertake the administrative enquiry in coordination with the requesting authority. The tools and procedures referred to in Articles 28 to 30 of this Regulation may be used. If the requested authority takes the view that no administrative enquiry is necessary, it shall immediately inform the requesting authority of the reasons thereof. |
4. Where a competent authority of a Member State considers that an administrative enquiry is required, it shall submit a duly justified request . The requested authority shall not refuse to undertake the enquiry concerned, and if the information is already available, the requested authority shall supply it to the requesting authority prior to receipt of any request . Member States shall ensure that arrangements are put in place between the requesting authority and the requested authority whereby officials authorised by the requesting authority shall take part in the administrative enquiry carried out in the territory of the requested authority with a view to collecting the information referred to in the second subparagraph. Such administrative enquiry shall be carried out jointly by the officials of the requesting and requested authorities in a cooperative and productive spirit . The officials of the requesting authority shall have access to the same information, documents and premises and shall, insofar as permitted under the law of the requested Member State, be able to directly question individuals in order to detect and counter cross-border VAT fraud which is currently eroding national tax bases. |
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Notwithstanding the first subparagraph, an enquiry into the amounts declared by a taxable person established in the Member State of the requested authority and which are taxable in the Member State of the requesting authority, may be refused solely on any of the following grounds: |
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Where the requested authority refuses an administrative enquiry referred to in the second subparagraph on the grounds set out in points (a) or (b), it shall nevertheless provide to the requesting authority the dates and values of any relevant supplies made by the taxable person in the Member State of the requesting authority over the previous two years. |
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Where the competent authorities of at least two Member States consider that an administrative enquiry is required, the requested authority shall not refuse to undertake that enquiry. Member States shall ensure that arrangements are put in place between those requesting authorities and the requested authority whereby officials authorised by the requesting authorities shall take part in the administrative enquiry carried out in the territory of the requested authority with a view to collecting the information referred to in the second subparagraph. Such administrative enquiry shall be carried out jointly by the officials of the requesting and requested authorities. The officials of the requesting authorities shall exercise the same powers of inspection as those conferred on officials of the requested authority . The officials of the requesting authorities shall have access to the same premises and documents as the officials of the requested authority for the sole purpose of carrying out the administrative enquiry. |
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Amendment 13
Proposal for a regulation
Article 1 — paragraph 1 — point 1 a (new)
Regulation (EU) No 904/2010
Article 12 a (new)
Text proposed by the Commission |
Amendment |
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Amendment 14
Proposal for a regulation
Article 1 — paragraph 1 — point 2
Regulation (EU) No 904/2010
Article 13 — paragraph 3
Text proposed by the Commission |
Amendment |
3. The information shall be forwarded by means of standard forms or by other means which the respective competent authorities deem appropriate. The Commission shall adopt by means of implementing acts the standard forms . Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 58(2); |
3. The information shall be forwarded using standard forms or by other means which the respective competent authorities deem appropriate. The Commission shall adopt the standard forms by means of implementing acts. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 58(2). |
Amendment 15
Proposal for a regulation
Article 1 — paragraph 1 — point 2 a (new)
Regulation (EU) No 904/2010
Article 14 — paragraph 1 — subparagraph 2
Present text |
Amendment |
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‘A Member State may abstain from taking part in the automatic exchange of information with respect to one or more categories where the collection of information for such exchange would require the imposition of new obligations on persons liable for VAT or would impose a disproportionate administrative burden on the Member State.’ |
‘A Member State may abstain from taking part in the automatic exchange of information with respect to one or more categories where the collection of information for such exchange would require the imposition of disproportionate obligations on persons liable for VAT or would impose a disproportionate administrative burden on the Member State.’; |
Amendment 16
Proposal for a regulation
Article 1 — paragraph 1 — point 3 — point a
Regulation (EU) No 904/2010
Article 17 — paragraph 1 — point e
Text proposed by the Commission |
Amendment |
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Amendment 17
Proposal for a regulation
Article 1 — paragraph 1 — point 3 — point b
Regulation (EU) No 904/2010
Article 17 — paragraph 1 — point f
Text proposed by the Commission |
Amendment |
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Amendment 18
Proposal for a regulation
Article 1 — paragraph 1 — point 3 — point e
Regulation (EU) No 904/2010
Article 17 — paragraph 3
Text proposed by the Commission |
Amendment |
3. The Commission shall determine by means of implementing acts the exact categories of information referred to in point (f) of paragraph 1 of this Article. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 58(2).; |
3. The Commission shall determine by means of implementing acts the specific categories to be comprised in the standard forms, templates and procedures for the provision of information referred to in point (f) of paragraph 1 of this Article. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 58(2). |
Amendment 19
Proposal for a regulation
Article 1 — paragraph 1 — point 4 — point a
Regulation (EU) No 904/2010
Article 21 — paragraph 1a
Text proposed by the Commission |
Amendment |
1a. Every Member State shall grant its officials who check the requirements provided for in Article 143(2) of Directive 2006/112/EC access to the information referred to in points (b) and (c) of Article(17)(1) of this Regulation for which automated access is granted by the other Member States. |
1a. Every Member State shall grant its officials who check the requirements provided for in Article 143(2) of Directive 2006/112/EC access to the information referred to in points (b) and (c) of Article(17)(1) of this Regulation , including to the register of certified taxable persons, for which automated access is granted by the other Member States. |
Amendment 20
Proposal for a regulation
Article 1 — paragraph 1 — point 4 — point b — point i
Regulation (EU) No 904/2010
Article 21 — paragraph 2 — point e — point i
Text proposed by the Commission |
Amendment |
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Amendment 21
Proposal for a regulation
Article 1 — paragraph 1 — point 4 — point b — point i
Regulation (EU) No 904/2010
Article 21 — paragraph 2 — point e — point ii
Text proposed by the Commission |
Amendment |
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Amendment 22
Proposal for a regulation
Article 1 — paragraph 1 — point 4 — point c
Regulation (EU) No 904/2010
Article 21 — paragraph 2a — subparagraph 1 — introductory part
Text proposed by the Commission |
Amendment |
With respect to the information referred to in Article 17(1)(f), at least the following details shall be accessible: |
With respect to the information referred to in Article 17(1)(f), at least the following information shall be accessible: |
Amendment 23
Proposal for a regulation
Article 1 — paragraph 1 — point 4 — point c
Regulation (EU) No 904/2010
Article 21 — paragraph 2a — subparagraph 1 — point a
Text proposed by the Commission |
Amendment |
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Amendment 24
Proposal for a regulation
Article 1 — paragraph 1 — point 4 — point c
Regulation (EU) No 904/2010
Article 21 — paragraph 2a — subparagraph 1 — point c
Text proposed by the Commission |
Amendment |
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Amendment 25
Proposal for a regulation
Article 1 — paragraph 1 — point 4 — point c
Regulation (EU) No 904/2010
Article 21 — paragraph 2a — subparagraph 1 — point d — introductory part
Text proposed by the Commission |
Amendment |
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Amendment 26
Proposal for a regulation
Article 1 — paragraph 1 — point 4 — point c
Regulation (EU) No 904/2010
Article 21 — paragraph 2a — subparagraph 1 — point d — point i
Text proposed by the Commission |
Amendment |
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Amendment 27
Proposal for a regulation
Article 1 — paragraph 1 — point 5
Regulation (EU) No 904/2010
Article 21a — paragraph 2 — subparagraph 1 — point i
Text proposed by the Commission |
Amendment |
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Amendment 28
Proposal for a regulation
Article 1 — paragraph 1 — point 8 — point a
Regulation (EU) No 904/2010
Article 28 — paragraph 2a
Text proposed by the Commission |
Amendment |
2a. By agreement between the requesting authority and the requested authority, and in accordance with the arrangements laid down by the latter, officials authorised by the requesting authority may, with a view to collecting and exchanging the information referred to in Article 1, take part in the administrative enquiries carried out in the territory of the requested Member State. Such administrative enquiries shall be carried out jointly by the officials of the requesting and requested authorities . The officials of the requesting authority shall exercise the same powers of inspection as those conferred on officials of the requested authority. The officials of the requesting authorities shall have access to the same premises and documents as the officials of the requested authority for the sole purpose of carrying out the administrative enquiry. By agreement between the requesting authority and the requested authority, and in accordance with the arrangements laid down by the requested authority, both authorities may draft a common audit report. |
2a. By agreement between the requesting authority and the requested authority, and in accordance with the arrangements laid down by the latter, officials authorised by the requesting authority may, with a view to collecting and exchanging the information referred to in Article 1, take part in the administrative enquiries carried out in the territory of the requested Member State. Such administrative enquiries shall be carried out jointly in a spirit of mutual trust and fruitful cooperation by the officials of the requesting and requested authorities , respecting the administrative practices of those authorities and the national law of the Member State with the aim of combating cross-border VAT fraud of the requested authority. The officials of the requesting authorities shall have access to the same premises and documents as the officials of the requested authority for the sole purpose of carrying out the administrative enquiry. By agreement between the requesting authority and the requested authority, and in accordance with the arrangements laid down by the requested authority, the participating authorities may draft a common audit report. |
Amendment 29
Proposal for a regulation
Article 1 — paragraph 1 — point 11 — point a
Regulation (EU) No 904/2010
Article 33 — paragraph 1
Text proposed by the Commission |
Amendment |
1. In order to promote and facilitate multilateral cooperation in the fight against VAT fraud, this Chapter establishes a network for the swift exchange, processing and analysis of targeted information between Member States and for the coordination of any follow-up actions (‘Eurofisc’). |
1. In order to promote and facilitate multilateral cooperation in the fight against VAT fraud, this Chapter establishes a network for the swift exchange, processing and analysis of targeted information on cross-border fraud schemes between Member States and for the coordination of any follow-up actions (‘Eurofisc’). |
Amendment 30
Proposal for a regulation
Article 1 — paragraph 1 — point 11 — point b — point i
Regulation (EU) No 904/2010
Article 33 — paragraph 2 — point b
Text proposed by the Commission |
Amendment |
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Amendment 31
Proposal for a regulation
Article 1 — paragraph 1 — point 11 — point b — point ii
Regulation (EU) No 904/2010
Article 33 — paragraph 2 — point d
Text proposed by the Commission |
Amendment |
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Amendment 32
Proposal for a regulation
Article 1 — paragraph 1 — point 12
Regulation (EU) No 904/2010
Article 34 — paragraph 2
Text proposed by the Commission |
Amendment |
2. Member States having chosen to take part in a Eurofisc working field shall actively participate in the multilateral exchange and the joint processing and analysis of targeted information between all participating Member States and in the coordination of any follow-up actions. |
2. Member States having chosen to take part in a Eurofisc working field shall actively participate in the multilateral exchange and the joint processing and analysis of targeted information on cross-border fraud schemes between all participating Member States and in the coordination of any follow-up actions. |
Amendment 33
Proposal for a regulation
Article 1 — paragraph 1 — point 13
Regulation (EU) No 904/2010
Article 35 — paragraph 1
Text proposed by the Commission |
Amendment |
The Commission shall provide Eurofisc with technical and logistical support. The Commission shall not have access to the information referred to in Article 1, which may be exchanged over Eurofisc, except in the circumstances provided for in Article 55(2). |
The Commission shall provide Eurofisc with the necessary technical and logistical support. The Commission shall have access to the information referred to in Article 1, which may be exchanged over Eurofisc, for the circumstances provided for in Article 55(2). |
Amendment 34
Proposal for a regulation
Article 1 — paragraph 1 — point 14 — point c
Regulation (EU) No 904/2010
Article 36 — paragraph 3
Text proposed by the Commission |
Amendment |
3. Eurofisc working field coordinators may forward , on their own initiative or on request, some of the collated and processed information to Europol and the European Anti-Fraud Office (‘OLAF’), as agreed by the working field participants. |
3. Eurofisc working field coordinators may, on their own initiative or on request, forward relevant information on the most serious cross-border VAT offences to Europol and the European Anti-Fraud Office (‘OLAF’), as agreed by the working field participants. |
Amendment 35
Proposal for a regulation
Article premier — paragraph 1 — point 14 — point c
Regulation (EU) No 904/2010
Article 36 — paragraph 4
Text proposed by the Commission |
Amendment |
4. Eurofisc working field coordinators shall make the information received from Europol and OLAF available to the other participating Eurofisc liaison officials; this information shall be exchanged by electronic means. |
4. Eurofisc working field coordinators may ask Europol and OLAF for relevant information. Eurofisc working field coordinators shall make the information received from Europol and OLAF available to the other participating Eurofisc liaison officials; this information shall be exchanged by electronic means. |
Amendment 36
Proposal for a regulation
Article 1 — paragraph 1 — point 16
Regulation (EU) No 904/2010
Article 48 — paragraph 1 — subparagraph 2
Text proposed by the Commission |
Amendment |
Where the Member State of establishment becomes aware that a taxable person making a request for refund of VAT, in accordance with Article 5 of Directive 2008/9/EC, has undisputed VAT liabilities in that Member State of establishment, it may inform the Member State of refund of those liabilities so that the Member State of refund shall request the consent of the taxable person for the transfer of the VAT refund directly to the Member State of establishment in order to discharge the outstanding VAT liabilities. Where the taxable person consents to this transfer, the Member State of refund on behalf of the taxable person shall transfer this amount to the Member State of establishment, to the extent that it is required to discharge the outstanding VAT liability. The Member State of establishment shall inform the taxable person whether the amount transferred amounts to either a full or a partial discharge of the VAT liability within 15 days of the receipt of the transfer from the Member State of refund. |
Where the Member State of establishment becomes aware that a taxable person making a request for refund of VAT, in accordance with Article 5 of Directive 2008/9/EC, has undisputed VAT liabilities in that Member State of establishment, it shall inform the Member State of refund of those liabilities so that the Member State of refund requests the consent of the taxable person for the transfer of the VAT refund directly to the Member State of establishment in order to discharge the outstanding VAT liabilities. Where the taxable person consents to this transfer, the Member State of refund on behalf of the taxable person shall transfer this amount to the Member State of establishment, to the extent that it is required to discharge the outstanding VAT liability. The Member State of establishment shall inform the taxable person whether the amount transferred amounts to either a full or a partial discharge of the VAT liability within 10 working days of the receipt of the transfer from the Member State of refund. |
Amendment 37
Proposal for a regulation
Article 1 — paragraph 1 — point 18
Regulation (EU) No 904/2010
Article 49 — paragraph 2a — subparagraph 2
Text proposed by the Commission |
Amendment |
The Member States may communicate to the European Anti-fraud Office any available information about offences against the common VAT system to enable it to consider appropriate action in accordance with its mandate. |
Without prejudice to Article 36(3), the Member States may communicate to the European Anti-fraud Office any available information about offences against the common VAT system to enable it to consider appropriate action in accordance with its mandate. |
Amendment 38
Proposal for a regulation
Article 1 — paragraph 1 — point 18 a (new)
Regulation (EU) No 904/2010
Article 49 a (new)
Text proposed by the Commission |
Amendment |
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Amendment 39
Proposal for a regulation
Article 1 — paragraph 1 — point 18 b (new)
Regulation (EU) No 904/2010
Article 50 — paragraph 1 a (new)
Text proposed by the Commission |
Amendment |
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Amendment 40
Proposal for a regulation
Article 1 — paragraph 1 — point 19 — point a
Regulation (EU) No 904/2010
Article 55 — paragraph 2
Text proposed by the Commission |
Amendment |
2. Persons duly accredited by the Security Accreditation Authority of the Commission may have access to this information only in so far as it is necessary for care, maintenance and development of the electronic systems hosted by the Commission and used by the Member States to implement this Regulation. |
2. Persons duly accredited by the Security Accreditation Authority of the Commission shall have access to this information in so far as it is necessary for care, maintenance and development of the electronic systems hosted by the Commission and used by the Member States to implement this Regulation , and to ensure the proper implementation of this Regulation. |
Amendment 41
Proposal for a regulation
Article 1 — paragraph 1 — point 19 — point b
Regulation (EU) No 904/2010
Article 55 — paragraph 5
Text proposed by the Commission |
Amendment |
5. All storage, processing or exchange of information referred to in this Regulation is subject to the provisions of Regulation (EU) 2016/679 of the European Parliament and of the Council(*). However, Member States shall, for the purpose of the correct application of this Regulation, restrict the scope of the obligations and rights provided for in Articles 12 to 22 and Articles 5 and 34 of Regulation (EU) 2016/679 to the extent required in order to safeguard the interests referred to in Article 23(1)(e) of that Regulation. The processing and storage of information referred to in this Regulation shall be carried out only for the purposes referred to in Article 1(1) of this Regulation and the storage periods of this information shall be limited to the extent necessary to achieve those purposes. |
5. All storage, processing or exchange of information referred to in this Regulation is subject to the provisions of Regulation (EU) 2016/679 of the European Parliament and the Council(*). However, Member States shall, for the purpose of the correct application of this Regulation, restrict the scope of the obligations and rights provided for in Articles 12 to 22 and Articles 5 and 34 of Regulation (EU) 2016/679 to the extent required in order to safeguard the interests referred to in Article 23(1)(e) of that Regulation. The processing and storage of information referred to in this Regulation shall be approved only for the purposes referred to in Article 1(1) of this Regulation and the storage periods of this information shall be limited to the extent necessary to achieve those purposes. |
(35) Council Directive 2008/9/EC of 12 February 2008 laying down detailed rules for the refund of value added tax, provided for in Directive 2006/112/EC, to taxable persons not established in the Member State of refund but established in another Member State (OJ L 44, 20.2.2008, p. 23).
(35) Council Directive 2008/9/EC of 12 February 2008 laying down detailed rules for the refund of value added tax, provided for in Directive 2006/112/EC, to taxable persons not established in the Member State of refund but established in another Member State (OJ L 44, 20.2.2008, p. 23).
(36) Directive (EU) 2017/1371 of the European Parliament and of the Council of 5 July 2017 on the fight against fraud to the Union’s financial interests by means of criminal law (OJ L 198, 28.7.2017, p. 29).
(36) Directive (EU) 2017/1371 of the European Parliament and of the Council of 5 July 2017 on the fight against fraud to the Union’s financial interests by means of criminal law (OJ L 198, 28.7.2017, p. 29).
(37) Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, and repealing Directive 95/46/EC (General Data Protection Regulation) (OJ L 119, 4.5.2016, p. 1).
(37) Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, and repealing Directive 95/46/EC (General Data Protection Regulation) (OJ L 119, 4.5.2016, p. 1).
(37a) Regulation (EC) No 45/2001 of the European Parliament and of the Council of 18 December 2000 on the protection of individuals with regard to the processing of personal data by the Community institutions and bodies and on the free movement of such data (OJ L 8, 12.1.2001, p. 1).