European Commission 6 April 2022, Commission Implementing Regulation (EU) 2022/1504 of 6 April 2022 laying down detailed rules for the application of Council Regulation (EU) No 904/2010 as regards the creation of a central electronic system of payment information (CESOP) to combat VAT fraud

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European Union · · · Cited by 8 · 06-04-2022

Article 1. Technical measures for establishing and maintaining CESOP
Article 2. Tasks of the Commission for technically managing CESOP
Article 3. Connection and overall interoperability between CESOP and national electronic systems
Article 4. Standard electronic form
Article 5. Practical arrangements regarding Eurofisc liaison officials who will have access to CESOP
Article 6. Procedures for the technical and organisational security measures for the development and operation of CESOP
Article 7. Roles and responsibilities of the controllers and the processor
Article 8.

12.9.2022

Official Journal of the European Union

L 235/19

COMMISSION IMPLEMENTING REGULATION (EU) 2022/1504

of 6 April 2022

laying down detailed rules for the application of Council Regulation (EU) No 904/2010 as regards the creation of a central electronic system of payment information (CESOP) to combat VAT fraud

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the

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