Offences against the common VAT system should be considered to be serious where they are connected with the territory of two or more Member States, result from a fraudulent scheme whereby those offences are committed in a structured way with the aim of taking undue advantage of the common VAT system and the total damage caused by the offences is at least EUR 10000000.
Ba cheart a mheas go bhfuil cionta i gcoinne an chomhchórais CBL tromchúiseach i gcás ina bhfuil nasc acu le críoch dhá Bhallstát de chuid an Aontais nó níos mó, nuair a eascraíonn siad as scéim chalaoiseach ina ndéantar na cionta sin ar bhealach struchtúrtha agus é mar aidhm leo buntáiste míchuí a bhreith ar an gcomhchóras CBL agus arb EUR 10000000 ar a laghad an damáiste iomlán a dhéantar mar thoradh ar na cionta.