21/06/2013 - Affaires économiques et financières
Council agrees measures to combat VAT fraud
The Council has reached political agreement on a package of measures aimed at combating VAT fraud more effectively.
An example of VAT fraud is "carousel" fraud,
where supplies are rapidly traded several times
without payment of VAT
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The package includes:
- a "quick reaction mechanism" which will make it possible to take immediate measures in cases of sudden and massive VAT fraud
- a "reverse charge mechanism" allowing member states to apply, on a temporary basis, a reversal of liability for the payment of VAT to predetermined sectors.
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