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Expert study on the issues arising from a reduced time frame and the options allowed for submitting recapitulative statements (Application of Article 263(1) of Directive 2006/112/EC (amended by Directive 2008/117/EC))

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  • PriceWaterhouseCoopers

Abstract

Article 263(1) aims at ensuring that information on intra-Community supplies of goods, including deemed supplies, and services is collected and exchanged between Member States more quickly, so as to enable quicker detection of fraud, in particular VAT carousel (missing trader) fraud. The report was drawn up for the European Commission by PWC in 2011 and focuses on the consequences for business arising from a reduced time frame for submitting recapitulative statements and the possibilities offered to Member States to derogate from the normal rule..

Suggested Citation

  • PriceWaterhouseCoopers, 2012. "Expert study on the issues arising from a reduced time frame and the options allowed for submitting recapitulative statements (Application of Article 263(1) of Directive 2006/112/EC (amended by Direct," Taxation Studies 0040, Directorate General Taxation and Customs Union, European Commission.
  • Handle: RePEc:tax:taxstu:0040
    as

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    File URL: https://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/taxation/vat/vat_time-frame_report.pdf
    File Function: final version, 2012
    Download Restriction: no

    References listed on IDEAS

    as
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    Keywords

    European Union; taxation; VAT;

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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