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))

PriceWaterhouseCoopers

No 40, Taxation Studies from Directorate General Taxation and Customs Union, European Commission

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..

Keywords: European Union; taxation; VAT (search for similar items in EconPapers)
JEL-codes: H25 (search for similar items in EconPapers)
Pages: 74 pages
Date: 2012-05
New Economics Papers: this item is included in nep-acc and nep-iue
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