Report from the Commission to the Council and the European Parliament on the use of administrative cooperation arrangements in the fight against VAT fraud

Year of publication:	2004-04-16
Institutions:	Europäische Kommission / Generaldirektion Steuern und Zollunion ; European Commission / Directorate General for Taxation and Customs Union
Published in:	Commission of the European Communitiies - COM ; 2004,260
Subject:	Steuerkriminalität \| Tax fraud \| Umsatzsteuer \| Sales tax \| 2000 - 2004

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1. Summary
2. Background
3. The challenge of fraud in the present system of VAT
3.1. The present system of VAT and its control implications
3.2. The fraud situation
4. Community initiatives to tackle the problem of VAT fraud
4.1. A new legal framework on administrative cooperation
4.2. Fiscalis 2003-2007 programme
4.3. A future Community initiative: VIES II
4.4. A future Commission intitiative on mutual assistance in combating fraud
5. Changes at national level in response to the Councilu0092s recommendations
5.1. Major progress has been made
5.2. The need for further progress
6. Additional initiatives to be taken to meet the specific challenge of u0093missing traderu0094 fraud
6.1. Adapting the control system to u0093missing traderu0094 fraud
6.2. Or adapting the VAT system itself
6.3. The Commissionu0092s view
7. Conclusions and recommendations
7.1. Conclusions
7.2. Recommendations

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