Article 1, Point (5) · Council Regulation (EU) 2018/1541

Contents

(5)the following Article is inserted:‘Article 21a1.Every Member State shall grant the competent authority of any other Member State automated access to the following information in relation to national vehicle registrations:

(a)identification data relating to vehicles;

(a)access is in connection with an investigation into suspected VAT fraud or is to detect VAT fraud;

(b)identification data relating to the owners and the holders of the vehicle in whose name the vehicle is registered, as defined in the law of the Member State of registration.

(b)access is through a Eurofisc liaison official, as referred to in Article 36(1), who holds a personal user identification for the electronic systems allowing access to this information.

2.Access to the information referred to in paragraph 1 shall be granted under the following conditions:3.The Commission shall determine by means of implementing acts the data elements and the technical details concerning the automated enquiry of the information referred to in paragraph 1 of this Article and the practical arrangements as regards the conditions provided for in paragraph 2 of this Article in order to enable the Member State providing the information to identify the Eurofisc liaison official accessing the information. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 58(2).’;