EU: VAT Fraud
On Friday 22 February, the European Commission adopted a Communication on possible far-reaching measures to combat VAT fraud. The measures in question are
- the introduction of taxation for intra-Community supplies, and
- the introduction of a generalised reverse charge.
Both systems have the potential to considerably reduce the phenomenon of ‘missing trader’ (MTIC) fraud.
Further information on the Communication is available at http://europa.eu/rapid/pressReleasesAction.do?reference=IP/08/291&format=HTML&aged=0&language=en&guiLanguage=en.