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Value added tax (VAT) fraud has an extensive impact on the European Union (EU) budget. As missing trader intra-community (MTIC) fraud is the biggest kind of VAT fraud it would be beneficial to fight this kind of fraud to a larger extent.

On 1 June 2021, the decision that reforms the financing system of the EU budget entered into force, following its ratification by all Member States. It introduces three significant innovations in the own resources system, applying retroactively from 1 January 2021. The maximum level of resources that can be called from Member States permanently rises from 1.20 % to 1.40 % of EU gross national income (GNI). A temporary increase in the own resources ceiling, worth a further 0.60 % of EU GNI, is devoted ...

During its March II plenary session, the European Parliament is scheduled to vote on three Council regulations that complete the architecture of the revenue system of the EU budget. The consent procedure applies to the implementing measures, while legislative opinions (consultation procedure) are to be adopted on the operational provisions. Prior to the votes, Parliament will hold a joint debate on the broader reform of EU own resources, for which a roadmap and guiding principles have recently been ...

Addressing the VAT gap in the EU

Briefing 17-12-2020

Among indirect taxes, value added tax (VAT) has the highest share in the Member States' indirect taxation revenues and is an important source of income for the EU budget too. Therefore, estimations and actions to narrow the difference between expected and actual VAT revenues – the VAT gap – are important. According to the European Commission, the EU VAT gap stood at €140 billion in 2018 and could fall below €130 billion in 2019. However, Covid-19-related containment measures have hurt Member States ...

Aperçu du système des ressources propres de l’Union et des rabais nationaux.

Les modifications apportées au cadre réglementaire en matière de taxe sur la valeur ajoutée (TVA) pour le commerce électronique ont instauré le principe de destination pour les transactions transfrontières entre professionnels et consommateurs (B2C). L’identification des entreprises en ligne qui fournissent des biens et des services à des clients établis dans d’autres États membres sera essentielle pour garantir le respect des règles en matière de TVA et lutter contre la fraude à la TVA dans le domaine ...

This briefing analyses the quality of the IA accompanying the Commission’s proposal to transmit payment service providers’ data to the national tax authorities of the EU Member States in order to combat cross-border e-commerce VAT fraud. The IA focuses on the economic impacts, namely the potential recovery of VAT loss by Member States, which is expected to outweigh the costs of the initiative (even though benefits and costs could not be quantified with certainty). Regional divergences are acknowledged ...

The common European value added tax (VAT) system was set up in 1967, and reformed in 1993, to adapt it to the entry into force of the European Union (EU) internal market. The existing rules governing intra Community trade were therefore intended to be transitory. While VAT has become an important source of revenue for both national governments and the EU budget, the current system is ill-adapted to the challenges of a modern economy. A substantial review was initiated as from 2016, to update the ...

The losses from customs and VAT fraud impact the Member States’ contributions to the EU budget. This study aims to describe the current levels of fraud and map and analyse the effectiveness of the EU cooperation measures in tackling fraud. The first conclusion is that the lack of methodology for measuring customs gap or its elements, such as losses from customs fraud, prevents tailored risk based policy responses. As a second conclusion, current cooperation channels are underused, but recent developments ...

This note, prepared by Policy department A, summarises the main findings, conclusions and recommendations presented in the study on Vat Fraud which was published in October 2018.