Answer given by Mr Moscovici on behalf of the Commission
15.10.2015
The exemption provided by the VAT Directive[1] for importation of goods followed by an intra-community supply are detailed in Article 143(1)(d) and 143(2). This Article was modified in 2009[2] in order to clarify in more detail the conditions that should be fulfilled for the exemption to apply.
A 2011 report from the European Court of Auditors[3] has further drawn the attention of the Commission and Member States on the problems encountered by fraudsters misusing this procedure.
In order to tackle these abusive practices Member States can introduce measures such as requesting a guarantee or imposing that a person other than the person liable for payment of VAT is to be held jointly and severally liable for payment of VAT, as foreseen under Article 205 of the VAT Directive.
The Commission will evaluate the effectiveness and consequences of the specific measures implemented by Austria and is prepared to take appropriate actions, if necessary.