EUROPEAN ACTION PLAN TO STRENGTHEN THE FIGHT AGAINST TAX FRAUD AND EVASION
Promoting Voluntary Tax Compliance as a Common Priority of Slovakia and the EU
17. 05. 2013, Hotel Bôrik
COMBAT TAX FRAUD AND EVASION AT EUROPEAN LEVEL AND GLOBALLY
In December 2012, the Commission adopted a Communication containing an action plan and two recommendations to Member States on aggressive tax planning and promotion of good governance in tax matters globally.
http://ec.europa.eu/taxation_customs/resources/documents/taxation/tax_fraud_evasion/com_2012_722_en.pdf
http://ec.europa.eu/taxation_customs/resources/documents/taxation/tax_fraud_evasion/c_2012_8806_en.pdf
http://ec.europa.eu/taxation_customs/resources/documents/taxation/tax_fraud_evasion/c_2012_8805_en.pdf
SELECTED ISSUES:
VAT fraud. Risk management. Exchange of information. Strengthen anti-abuse provisions. Sanctions and penalties. Inter-agency cooperation.
VAT FRAUD: THE VAT GAP – SK - EU 27(*) (PROVISIONAL)
(*) Except CY
2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 201110.0
15.0
20.0
25.0
30.0
35.0
40.0
45.0
CASEReckonCASE EU-27 (without CY)
%
VAT FRAUD: THE ACTION PLAN
Quick reaction mechanism. Optional application of VAT reverse
charge.
VAT FRAUD: BEST PRACTICE GUIDE
Up-date: May 2013. Pro-active measures:
Preventive measures at the pre-registration stage.
Post-registration monitoring – "real-time" information.
Intelligence to detect missing traders at early stage.
De-registration and cancellation of VAT Numbers. EUROFISC. Organisational aspects: Anti-VAT fraud units.
RISK MANAGEMENT
Enhance risk management, particularly compliance risk management. Risk management platform. Trends in EU - Member States:
Large taxpayers. High Wealth Individuals (HWI).
High Income Self-Employed (HISE) Treatment mix, e.g.
- Communication. - Voluntary disclosures.
EXCHANGE OF INFORMATION
Amendments to the Savings Directive. Exchange of information on VAT with
third countries. Automatic exchange of information as a
standard.
STRENGTHEN ANTI-ABUSE PROVISIONS A review of anti-abuse provisions in EU
legislation. Recommendation on tax havens. Recommendation on a general anti-
abuse rule.
SANCTIONS AND PENALTIES
Study on the opportunity and feasibility to align the definition of certain types of tax offences.
A WHOLE OF GOVERNMENT APPROACH Reinforced cooperation with other law
enforcement bodies: Police. Justice. Social security authorities. Anti-money laundering auth.
THERE IS NO SILVER BULLET SOLUTION Fight against fraud requires:
Reinforced legislation. Tools. Organisational measures. Cooperation with other agencies Exchange of information. Etc..
Let's go ahead!