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VAT gap Study

This forum, led by Cristian Largeanu from DG TAXUD, explores the VAT gap in EU Member States in 2014, including its sources and perspectives. The discussion also focuses on the role of businesses in lowering the VAT gap.

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VAT gap Study

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Presentation Transcript

  1. VAT gapStudy EU VAT Forum 26 October 2016 – Brussels Cristian Largeanu – DG TAXUD

  2. VAT gap: 3 perspectives

  3. Sources of the VAT gap

  4. 2014: VAT gap in EU Member States (%) https://ec.europa.eu/taxation_customs/sites/taxation/files/2016-09_vat-gap-report_final.pdf

  5. 2014: VAT gap (EUR million) https://ec.europa.eu/taxation_customs/sites/taxation/files/2016-09_vat-gap-report_final.pdf

  6. Lowering the VAT gap – role for the businesses http://ec.europa.eu/taxation_customs/business/tax-cooperation-control/vat-gap_en

  7. Cristian Largeanu DG TAXUD – Unit C4

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