Międzynarodowa pomoc administracyjna państw członkowskich UE w zapobieganiu i zwalczaniu oszustw związanych z VAT
International administrative assistance of EU Member States in preventing and combating VAT fraud

Author(s): Agnieszka Krysztofiak
Subject(s): Supranational / Global Economy, EU-Accession / EU-DEvelopment, Public Finances, Fiscal Politics / Budgeting, ICT Information and Communications Technologies, Business Ethics, EU-Legislation, Administrative Law
Published by: Wydawnictwo Uniwersytetu Ekonomicznego w Poznaniu
Keywords: wzajemna pomoc administracyjna państw członkowskich UE;zwalczanie oszustw VAT;oszustwa VAT;narzędzia współpracy międzynarodowej;
Summary/Abstract: Purpose: The purpose of the chapter is to identify and present the rules of administrative assistance between EU Member States in the field of VAT aimed at combating fraud. Administrative assistance instruments such as automatic exchange of information, information exchange on request, information exchange without prior request, Eurofisc network, Multilateral Controls (MLC) and Presence in Administrative Offices and Participation in Administrative Enquiries (PAOE) were characterised and compared. Finally, the challenges faced by the tax administrations of EU Member States in the combating fraud were presented. Design/methodology/approach: To achieve the purpose, an analysis of legal acts was used, including in particular Council Regulation (EU) No. 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of Value Added Tax as well as the documents published by the European Commission and issued internal by Supreme Audit Office (Najwyższa Izba Kontroli, NIK). Findings: Based on the analysis, it can be concluded that close cooperation between administrations is of great importance for the efficiency of the tax authorities of all EU Member States. The exchange of information between Member States should mainly be based on joint analysis of information and joint direct actions. Such an innovative approach will enable full use of the anti-fraud tools available within the European Union and, consequently, will contribute to faster elimination of VAT fraud. Cooperation between countries using the tools described in this chapter is the most appropriate way to combat cross-border VAT fraud.

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