The Council has adopted a regulation aimed at enabling the member states to step up their efforts in combating fraud with regard to VAT. The main innovation involves the creation of Eurofisc, a network of national officials to detect and combat new cases of cross-border VAT fraud.

The new regulation, which recasts regulation 1798/2003, seeks to make cooperation between tax administrations more effective and to give member states the means to combat VAT fraud more effectively. It specifies the cases in which member states must exchange information spontaneously, the procedures for providing feedback on such information and situations in which member states must conduct multilateral controls.

The regulation is available at http://register.consilium.europa.eu/pdf/en/10/st13/st13994-ad01.en10.pdf