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Fourth report under Article 12 of Regulation (EEC, Euratom) No 1553/89 on VAT collection and control procedures. Report from the Commission to the Council and the European Parliament. COM (2000) 28 final, 28 January 2000

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Abstract

COMMISSION OF THE EUROPEAN COMMUNITIES Brussels, 28.01.2000 COM(2000) 28 final REPORT FROM THE COMMISSION TO THE COUNCIL AND THE EUROPEAN PARLIAMENT THIRD ARTICLE 14 REPORT ON THE APPLICATION OF COUNCIL REGULATION (EEC) No 218/92 OF 27 JANUARY 1992 ON ADMINISTRATIVE COOPERATION IN THE FIELD OF INDIRECT TAXATION (VAT) AND FOURTH REPORT UNDER ARTICLE 12 OF REGULATION (EEC, EURATOM) NO 1553/89 ON VAT COLLECTION AND CONTROL PROCEDURES 2 TABLE OF CONTENTS 1. EXECUTIVE SUMMARY ..................................................................................... 5 2. BACKGROUND..................................................................................................... 7 3. THE PREREQUISITES FOR THE FUNCTIONING OF THE TRANSITIONAL VAT SYSTEM........................................................................... 8 3.1. The transitional VAT arrangements ................................................................ 8 3.2. The control implications of the transitional VAT arrangements ....................... 8 3.3. Special schemes.............................................................................................. 9 3.4. The Central Liaison Offices ............................................................................ 9 3.5. The challenge of fraud .................................................................................. 10 4. DEVELOPMENTS SINCE THE SECOND ARTICLE 14 AND THIRD ARTICLE 12 REPORTS....................................................................................... 10 4.1. Reaction from the European Parliament and the Council............................... 10 4.2. Actions at Member State level ...................................................................... 11 4.3. Actions at Community level.......................................................................... 11 4.4. Actions within the Anti-Fraud sub-Committee (SCAF) of the Standing Committee on Administrative Co-operation in the field of Indirect Taxatio

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