| Author (Corporate) | European Commission |
|---|---|
| Series Title | COM |
| Series Details | (2014) 69 final (12.2.14) |
| Publication Date | 12/02/2014 |
| Content Type | Policy-making, Report |
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Article 12 of Council Regulation 1553/89 on the definitive uniform arrangements for the collection of own resources accruing from VAT requires the Commission to submit a report to Parliament and Council every three years on the procedures applied in the Member States for registering taxable persons and determining and collecting VAT, as well as on the modalities and results of their VAT control systems. Six reports have been made since 1989. Past reports have covered all the subject areas indicated by the above mentioned Regulation and have made recommendations on improvements concerning most of them. The last report moreover evaluated whether the reporting process, and the recommendations derived therefrom, had been effective. This report is the seventh in the series and is aimed at measuring the improvements in VAT administration in Member States within the framework of Article 12 of the above mentioned Regulation. At the same time, this report is also intended to identify good practices in the various stages of effective VAT collection and to enable Member States to assess risks and identify opportunities to improve VAT control and collection systems. In this respect, the Commission stresses that the report should be seen as an opportunity "to consider whether improvements to these procedures can be contemplated with a view to improving their effectiveness" (Article 12, Paragraph 2 of the abovementioned Regulation). The findings in this report are measured against common benchmarks that were drawn up by the Commission on the basis of recommendations contained in previous reports as well as developments at EU and national level in the field of tax administration. These developments concern, most importantly, preventive measures, measures promoting voluntary compliance, client-service approaches, risk management and optimisation of the use of IT tools. In order to gather the information necessary for the preparation of this report, a questionnaire on selected issues was submitted to all Member States. The questions concerned the following main subject areas: the organisation of tax administrations; VAT identification, registration and deregistration; Customs Procedure 42; VAT returns and payments; VAT collection and recovery; VAT audit and investigation; tax dispute resolution system; and VAT compliance. All Member States replied to the questionnaire and provided the requested information. The information submitted was discussed on several occasions with Member States. In this report the findings resulting from the answers to the questionnaire are summarised by subject area and in the sequential order described above. |
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| Source Link | Link to Main Source http://eur-lex.europa.eu/legal-content/EN/TXT/?uri=COM:2014:069:FIN |
| Related Links |
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| Subject Categories | Taxation |
| Countries / Regions | Europe |
