Contents 03 Paragraph Abbreviations Glossary Executive summary Our main recommendations Introduction How intra-Community transactions are taxed How payment of VAT on intra-Community transactions is evaded How administrative cooperation to fight against intra-Community VAT fraud works Audit scope and approach Observations Lack of comparable data and indicators on intra-Community VAT fraud Lack of estimates of intra-Community VAT fraud at EU level Lack of performance indicators on intra-Community VAT fraud The administrative cooperation framework in place allows Member States’ tax authorities to share VAT information Member States considered information exchanges using electronic standard forms to be the most effective tool but the timeliness of replies is poor VIES provides information on intra-Community transactions with occasional reliability problems Multilateral controls are an effective tool but are being carried out less frequently Eurofisc: a promising tool that needs improvement I–VII V–VII 1–13 1–4 5–10 11–13 14–18 19–111 19–25 20–22 23–25 26–70 27–36 37–44 45–47 48–55 Contents 04 56–59 The Commission provides valuable assistance to the Member States but does not carry out visits to Member States 60–62 Information received from non-EU countries is not being exchanged between Member States 63–70 Fiscalis is an important EU instrument for strengthening administrative cooperation 71–92 VAT legislation has been adapted to tackle VAT fraud 73–75 The reporting period of VAT recapitulative statements and their transmission times have been reduced 76–85 Customs procedure 42: Most of the ECA recommendations have been accepted by the Commission but they have not been implemented by Member States 86–89 Reverse charge: a useful tool to fight against MTIC fraud that is not consistently applied 90–92 Legislation on e-commerce follows international best practice but it is difficult to enforce 93–111 Lack of cooperation and overlapping competences of administrative, judicial and law enforcement authorities to fight against VAT fraud 95–100 Lack of exchange of data between customs and tax, police and prosecuting authorities 101–103 Europol and OLAF have no access to VIES and Eurofisc data 104–109 Empact: a good initiative but its sustainability is at risk 110–111 Member States are against the proposals to include VAT within the scope of the protection of financial interests directive and European Public Prosecutor’s Office regulation 112–122 Conclusions and recommendations 113 Measuring the effectiveness of the system 114 Cross-checking customs with VAT data is crucial 115 Improving the Eurofisc early-warning system to better target high-risk traders 116–117 Improving the existing legal framework 118–119 Improving the administrative cooperation arrangements 120–122 Improving cooperation between administrative, judicial and law enforcement authorities 
Obsah 03 Bod Skratky Glosár Zhrnutie Naše hlavné odporúčania Úvod Ako sa zdaňujú transakcie vnútri Spoločenstva Ako unikajú platby DPH z transakcií vnútri Spoločenstva Ako funguje administratívna spolupráca v boji proti podvodom v oblasti DPH vnútri Spoločenstva Rozsah auditu a audítorský prístup Pripomienky Nedostatok porovnateľných údajov a ukazovateľov o podvodoch v oblasti DPH vnútri Spoločenstva Chýbajúce odhady miery podvodov v oblasti DPH vnútri Spoločenstva na úrovni EÚ Chýbajúce ukazovatele výkonnosti v rámci podvodov v oblasti DPH vnútri Spoločenstva Zavedený rámec administratívnej spolupráce umožňuje daňovým úradom členských štátov deliť sa o informácie o DPH Členské štáty považujú výmenu informácií prostredníctvom štandardných elektronických formulárov za najúčinnejší nástroj, ale včasnosť odpovedí je nedostatočná VIES poskytuje informácie o transakciách vnútri Spoločenstva s občasnými problémami spoľahlivosti Mnohostranné kontroly sú účinným nástrojom, ale vykonávajú sa menej často Eurofisc: sľubný nástroj, ktorý je potrebné zlepšiť I–VII V–VII 1–13 1–4 5–10 11–13 14–18 19–111 19–25 20–22 23–25 26–70 27–36 37–44 45–47 48–55