Research Catalog

Tackling intra-community VAT fraud : more action needed : pursuant to Article 287(4), second subparagraph, TFEU

Title
Tackling intra-community VAT fraud : more action needed : pursuant to Article 287(4), second subparagraph, TFEU / European Court of Auditors.
Publication
  • Luxembourg : Publications Office of the European Union, 2016.
  • ©2016

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StatusFormatAccessCall NumberItem Location
TextUse in library HJ5715.E85 T33 2016q OversizeOff-site

Details

Additional Authors
European Court of Auditors, issuing body.
Description
54 pages : colour illustrations; 30 cm.
Summary
"Every year, the European Union loses billions of its VAT revenues through the activities of organised crime. Because exports of goods and services from one EU Member State to another are exempt from VAT, criminals can fraudulently evade VAT in the Member State of destination. The result is lost revenue for the countries concerned as well as for the EU. This report examines how well the EU is tackling intra-Community VAT fraud. We found weaknesses which indicate that the current system is not effective enough. These weaknesses need to be addressed. It is time to be tough and take more decisive action." -- Back cover.
Series Statement
Special report, 1831-0834 ; 2015, no. 24
Uniform Title
Special report (European Court of Auditors) ; no. 24/2015.
Subject
  • Value-added tax > European Union countries
  • Tax evasion > European Union countries > Prevention
  • Taxe à la valeur ajoutée > Pays de l'Union européenne
  • Fraude fiscale
  • TVA = Taxe à la valeur ajoutée
  • Audit
  • Tax evasion > Prevention
  • Value-added tax
  • European Union countries
Genre/Form
Internet resources.
Note
  • "QJ-AB-15-024-EN-C"--Back cover.
  • "Pursuant to Article 287(4), second subparagraph, TFEU."
Bibliography (note)
  • Includes bibliographical references.
Additional Formats (note)
  • Also available in an electronic version.
ISBN
  • 9789287238566
  • 9287238561
  • 9789287238276 (canceled/invalid)
  • 9789287238160 (canceled/invalid)
OCLC
  • ocn948340919
  • 948340919
  • SCSB-1855877
Owning Institutions
Princeton University Library