IDEAS home Printed from https://ideas.repec.org/p/tax/taxstu/0021.html
   My bibliography  Save this paper

Study on the possible impact of measures envisaged for fighting VAT fraud (Timeframes)

Author

Listed:
  • Pricewaterhousecoopers

Abstract

In its Communication on the need to develop a coordinated strategy to fight against fiscal fraud (COM/2006/254) the Commission suggested a series of measures to improve the exchange of information. One of these measures is the reduction of timeframes for the collection and exchange of information on intra -Community transactions. This measure was pointed out by the Council in its conclusions of 5 June 2007 as a priority measure to implement. This study analyses the possible impact 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 (Timeframes)," Taxation Studies 0021, Directorate General Taxation and Customs Union, European Commission.
    • Handle: RePEc:tax:taxstu:0021
    as

    Download full text from publisher

    File URL: https://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/taxation/vat/study_fighting_vat_fraud-1.pdf
    File Function: final version, 2008
    Download Restriction: no
    ---><---

    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

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:tax:taxstu:0021. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Gaetan Nicodeme or Ana Xavier or Ioana Diaconescu (email available below). General contact details of provider: https://edirc.repec.org/data/dtcecbe.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.