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Kiel Study: EU’s Trade Self-Surplus Goes Back to VAT Fraud 
26 April 2020
Thomas Wahl Thomas Wahl
In a working paper published in January 2020, the Kiel Institute for the World Economy (IfW) and the ifo Institute in Munich, Germany elucidate that the main reason for the EU’s large trade surplus with itself is apparently large-scale VAT fraud. By applying forensic accounting … Read more
EU Tax Evasion
New Legislation to Fight VAT Fraud in Cross-Border E-Commerce 
26 April 2020
Thomas Wahl Thomas Wahl
In February 2020, the Council adopted new legislative measures to combat cross-border VAT fraud caused by the fraudulent behaviour of some businesses in the area of cross-border e-commerce. The reform will introduce obligations for payment service providers, e.g., banks, to keep sufficiently detailed records and … Read more
EU Tax Evasion
EP: Plans to Set up a Subcommittee on Tax and Financial Crime 
12 January 2020
Thomas Wahl Thomas Wahl
In September 2019, the coordinators of the Economic and Monetary Affairs Committee (ECON) in the European Parliament officially decided to create a permanent subcommittee on tax and financial crime. The initiative was mainly propelled by the Greens/EFL Group, which feels that the new subcommittee is … Read more
EU Protection of Financial Interests Tax Evasion
Commission: Benefits of Administrative Cooperation in Direct Taxation Unclear 
12 January 2020
Thomas Wahl Thomas Wahl
On 12 September 2019, the Commission presented its first evaluation report on Directive 2011/16/EU regarding administrative cooperation in the field of taxation. The Directive lays down rules and procedures for the cross-border exchange of tax information between the national tax administrations. The Directive has been … Read more
EU Protection of Financial Interests Tax Evasion
New Data Mining Tool to Combat VAT Fraud 
10 September 2019
Thomas Wahl Thomas Wahl
Since mid-May 2019, EU Member States are able to use a new electronic tool that is expected to detect VAT fraud at an early stage. The Transaction Network Analysis (TNA) is an automated data mining tool that interconnects Member States’ tax IT platforms. Read more
EU Tax Evasion
ECA Indicates Tax Vulnerabilities of E-Commerce 
10 September 2019 (updated 7 years ago)
Thomas Wahl Thomas Wahl
The EU’s and Member States’ efforts to collect the correct amount of VAT and customs duties in conjunction with the trade of goods and services via the Internet are not sufficient, as concluded by the Special Report no. 12/2019 by the European Court of Auditors (ECA). Read more
EU Protection of Financial Interests Tax Evasion
EDPS Opinion Combating VAT Fraud Related to E-Commerce 
17 June 2019
Thomas Wahl Thomas Wahl
On 14 March 2019, the European Data Protection Supervisor (EDPS) issued an opinionon a legislative initiative that aims at curbing VAT fraud in the area of e-commerce. The initiative was tabled by the Commission in December 2018 and consists of two proposals, one for … Read more
EU Protection of Financial Interests Tax Evasion
Spotlight CJEU: Exclusion Rules on Unlawfully Obtained Evidence Precede Anti-Fraud Obligations 
19 April 2019 (updated 7 years, 5 months ago)
Thomas Wahl Thomas Wahl
Do Art. 325 TFEU and the PIF Convention – read in the light of the principle of effective prosecution of VAT offences – restrict the applicability of national rules on the inadmissibility of evidence? This question was at the core of the CJEU’s judgment of … Read more
EU Tax Evasion Procedural Safeguards
Improved Cooperation Tool Benefits Fight Against VAT Fraud 
16 January 2019
Thomas Wahl Thomas Wahl
New EU legislation was put in place to strengthen administrative cooperation in the field of VAT fraud. It will meet needs in order to combat cross-border VAT fraud more effectively and in a more timely manner. Read more
EU Protection of Financial Interests Tax Evasion Law Enforcement Cooperation
Commission Takes Action Against Italy and the UK for Illegal VAT Practices 
16 January 2019
Thomas Wahl Thomas Wahl
As a follow up to the Paradise Paper leaks, the Commission launched infringement proceedings against Italy and the United Kingdom on 8 November 2018. The proceedings concern VAT practices in the yacht and aircraft sectors that are not considered in line with EU rules. Read more
EU Tax Evasion
Council Adopts Directive Allowing Generalised Temporary Reversal of VAT Liability 
16 January 2019
Thomas Wahl Thomas Wahl
On 20 December 2018, the Council adopted a Directive amending Directive 2006/112/EC on the common system of value added tax. It concerns the temporary application of a generalised reverse charge mechanism in relation to supplies of goods and services above a certain threshold. Read more
EU Protection of Financial Interests Tax Evasion
Tax Fraud and Evasion: New Standard Provision for Third-Country Agreements 
20 October 2018
Thomas Wahl Thomas Wahl
On 25 May 2018, the Council adopted conclusions on the EU standard provision on good governance in tax matters for agreements with third countries. The conclusions should further advance the EU’s strategy regarding external taxation as well as measures against tax treaty abuse which called for a new standard provision in line with the evolution of international standards in the tax area. Read more
EU Tax Evasion
Council Softens EU List of Tax Haven Countries 
6 June 2018 (updated 8 years, 4 months ago)
Thomas Wahl Thomas Wahl
At its meeting on 23 January 2018, the Economic and Financial Council removed eight jurisdictions from the EU’s list of non-cooperative countries for tax purposes. The removal ensued because of commitments at a high political level that address certain EU concerns. The eight … Read more
EU Money Laundering Tax Evasion
EU and Norway Foster Administrative Cooperation to Combat VAT Fraud 
6 June 2018 (updated 1 year, 10 months ago)
Thomas Wahl Thomas Wahl in Issue 1/2018
On 6 February 2018, the Council and Norway signed an agreement designed to strengthen administrative cooperation in order to combat fraud and recover claims in the field of VAT.The main objective is to close a gap in control of the VAT chains used by … Read more
EU Tax Evasion
Chairs of New TAX3 Special Committee 
6 June 2018 (updated 8 years, 4 months ago)
Alexander Oppers Alexander Oppers
On 22 March 2018, the new special committee on financial crimes, tax evasion, and tax avoidance (TAX3) held its first meeting at which it appointed a Chair and four Vice Chairs.- Through acclamation, Petr Ježek (CZ, ALDE), former co-rapporteur for the PANA Committee, became … Read more
EU Tax Evasion
Next Round in the Fight against Financial Crime, Tax Evasion, and Tax Avoidance 
6 June 2018 (updated 8 years, 4 months ago)
Alexander Oppers Alexander Oppers
On 1 March 2018, MEPs decided to set up a new special committee for financial crime, tax evasion, and tax avoidance (TAX3).The objective is to continue the work of the TAXE 1 and TAXE 2 special committees (as decided by the European Parliament … Read more
EU Tax Evasion