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Study on the possible impact of measures envisaged for fighting VAT fraud (More detailed information)

Author

Listed:
  • Pricewaterhousecoopers

Abstract

In its Communication on tax fraud (COM/2006/254) the Commission suggested a series of measures to improve the exchange of information. One of these measures was the collection and exchange of more detailed information on intra-Community transactions. In the discussions in the anti tax fraud strategy expert group, some Member States indicated that they were in favour of a more detailed information on intra-Community transactions. This measure was listed by the Council in its conclusions of 5 June 2007 as one of the measures for further discussion. This study analyses the possible impacts of this measure on businesses active in intra-Community trade.

Suggested Citation

  • Pricewaterhousecoopers, 2008. "Study on the possible impact of measures envisaged for fighting VAT fraud (More detailed information)," Taxation Studies 0020, Directorate General Taxation and Customs Union, European Commission.
    • Handle: RePEc:tax:taxstu:0020
    as

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    File URL: https://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/taxation/vat/study_fighting_vat_fraud-2.pdf
    File Function: final version, 2008
    Download Restriction: no
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    More about this item

    Keywords

    European Union; taxation; VAT;
    All these keywords.

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

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