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Commission on administrative cooperation between Member States in the field of VAT

The fight against VAT fraud is a top priority of the European Union and keeps the European Commission on its toes. On 28 February 2017 DG TAXUD published a road map for the legislative proposal on administrative cooperation between Member States in the field of VAT. The Commission aims at closing the so-called ‘VAT-gap’, which causes serious losses of Member States’ revenues, affects the EU budget in a negative way and distorts competition within the Single Market.

The objective of this planned legislative proposal is to protect “the financial interests of the Member States and the EU while ensuring the proper functioning of the Single Market and fair competition for the market participants”.

An impact assessment will be carried out by the Commission soon.

On 2 March 2017 DG TAXUD launched a consultation on this initiative in order to gather views from stakeholders about their experience of the current rules governing administrative cooperation and fight against cross-border fraud in the field of VAT. The deadline for submission is 31 May 2017. ETAF will be participating in this consultation.

Roadmap Administrative cooperation between Member States in the field of VAT

Consultation Administrative cooperation between Member States in the field of VAT