european action plan to strengthen the fight against tax fraud and evasion

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!

Thank you for your attention !

Name: Frank Van DriesscheContact: frank.van-driessche@ec.europa.eu