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

Pricewaterhousecoopers

No 21, Taxation Studies from Directorate General Taxation and Customs Union, European Commission

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.

Keywords: European Union; taxation; VAT (search for similar items in EconPapers)
JEL-codes: H24 (search for similar items in EconPapers)
Pages: 42 pages
Date: 2008-01
References: Add references at CitEc
Citations:

Downloads: (external link)
https://ec.europa.eu/taxation_customs/sites/taxati ... ting_vat_fraud-1.pdf final version, 2008 (application/pdf)
Our link check indicates that this URL is bad, the error code is: 404 Not Found (https://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/taxation/vat/study_fighting_vat_fraud-1.pdf [301 Moved Permanently]--> https://taxation-customs.ec.europa.eu/sites/taxation/files/resources/documents/taxation/vat/study_fighting_vat_fraud-1.pdf [301 Moved Permanently]--> https://taxation-customs.ec.europa.eu/sites/default/files/resources/documents/taxation/vat/study_fighting_vat_fraud-1.pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:tax:taxstu:0021

Access Statistics for this paper

More papers in Taxation Studies from Directorate General Taxation and Customs Union, European Commission Contact information at EDIRC.
Bibliographic data for series maintained by Gaetan Nicodeme () and Ana Xavier () and Ioana Diaconescu ().