The Community's Approach to VAT fraud

The European Commission believes that not enough is being done by Member States to help each other prevent tax fraud across the EU. As part of a series of initiatives dating back to 2004 the Commission has issued a Communication (reference 2006(254)) the objective of which is to 'launch a debate with all the parties concerned on the different elements to be taken into account in an “anti-fraud” strategy at European level'.

The Commission believes that more should be done to tackle tax fraud at Community level since tax fraud — particularly VAT fraud — is increasingly likely to have a cross-border dimension. The European Commission notes that the existing legal framework for administrative co-operation in relation...