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Europe's fight against VAT fraud will face difficulties


Leading business and financial advisers, Grant Thornton welcomes Wednesday's vote in the EU Parliament on measures intended to combat VAT fraud. The problem of Missing Trader Intra-Community (MTIC) fraud, also referred to as 'Carousel' fraud, has plagued the EU for over a decade and has cost the EU Member States billions in lost revenues. "The measures will introduce a mechanism whereby the purchaser of certain goods or services will be required to account for the VAT due under a system known as the reverse charge. The intention is that this will stop the rogue suppliers of these goods and services from disappearing without having paid VAT to the tax authorities," says Lorraine Parkin, Head of VAT at Grant Thornton.

"However, unfortunately, the measure does not go far enough and I fear that the criminals will merely move on to dealing in other goods or services. In addition, the Member States have been unable to agree that the measure will be compulsory in all EU countries and it will only apply to a limited range of goods and services, including tradable emission allowances. In our view, the measure should be compulsory across all EU countries and should apply to many more goods and services. Otherwise, the fraudsters will simply move on to a less onerous jurisdiction and into goods and services not covered by the new rules." continues Parkin. In another vote which also took place on Wednesday, the EU also agreed to augment the existing Mutual Assistance regime which allows Member States to seek the co-operation of their EU partners to collect outstanding taxes from taxpayers who have moved from one jurisdiction to another. "This move is laudable. For far too long, it has been too easy for taxpayers to avoid their tax liabilities by simply moving to another country. The standardisation of procedures and the ability of a tax authority in one Member State to actively engage in the pursuit of debtors in another must, in the current economic climate, be a welcome development," concludes Parkin.

 ENDS

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