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Час: 2018-12-16 10:39:23

11012 Does the control of customs procedure 42 prevent and detect VAT evasion?

The report found that control of this procedure in seven selected Member States is deficient and has led to significant VAT losses. The report recommends, inter alia, improving the communication of key data within and between Member States, encouraging the automatic verification of VAT identification numbers, creating a common EU risk profile for imports under procedure 42 and encouraging action on a proposed amendment of the VAT directive