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European Action plan to strengthen the fight against tax fraud and evasion

Promoting V oluntary T ax C ompliance as a C ommon P riority of Slovakia and the EU 17. 05. 2013, Hotel Bôrik. European Action plan to strengthen the fight against tax fraud and evasion.

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European Action plan to strengthen the fight against tax fraud and evasion

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  1. Promoting VoluntaryTax Compliance as a CommonPriority of Slovakia and the EU 17. 05. 2013, Hotel Bôrik European Action plan to strengthen the fight against tax fraud and evasion

  2. 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 combat tax fraud and evasion at European level and globally

  3. VAT fraud. Risk management. Exchange of information. Strengthen anti-abuse provisions. Sanctions and penalties. Inter-agency cooperation. Selected issues:

  4. VAT fraud: the Vat GAP – SK - EU 27(*) (provisional) % (*) Except CY

  5. Quick reactionmechanism. Optional application of VAT reverse charge. VAT fraud: The action plan

  6. 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. • Organisationalaspects: Anti-VAT fraud units. VAT fraud: BesT Practice guide

  7. 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. Risk management

  8. Amendments to the Savings Directive. Exchange of information on VAT with third countries. Automatic exchange of information as a standard. Exchange of information

  9. Strengthen anti-abuse provisions • A review of anti-abuse provisions in EU legislation. • Recommendation on tax havens. • Recommendation on a general anti-abuse rule.

  10. Study on the opportunity and feasibility to align the definition of certain types of tax offences. Sanctions and Penalties

  11. Reinforced cooperation with other law enforcement bodies: • Police. • Justice. • Social security authorities. • Anti-money laundering auth. A whole of government approach

  12. Fight against fraud requires: • Reinforced legislation. • Tools. • Organisational measures. • Cooperation with other agencies • Exchange of information. • Etc.. There is no silver bullet solution Let's go ahead!

  13. Thank you for your attention ! Name: Frank Van Driessche Contact: frank.van-driessche@ec.europa.eu

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