# 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 34

Extent: E+W+S+N.I.

1. Member States shall participate in the Eurofisc working fields of their choice and may also decide to terminate their participation therein.
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 between all participating Member States and in the coordination of any follow-up actions.
3. Information exchanged shall be confidential, as provided for in Article 55.

---
Source: https://www.legislation.gov.uk/eur/2010/904/article/34 (the official version)
Page: https://openlegislation.uk/eu-regulation-2010-904/article-34
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.