special report protect financi interest european union field vat intra commun trade commiss repli submit pursuant articl ec treati vat vat resourc field nation commun interest half union budget financ vat resourc resourc establish appli rate maximum uniformli establish base repres taxabl oper member state subject vat deduct buyer payment member state respect vat resourc depend inter alia vat revenu depend partli result achiev fight fraud bear main respons worri rise tax fraud work carri court order assess loss vat revenu intern intra commun show loss consider introduc januari common vat system introduc declar object creat condit establish intern market characteris healthi competit elimin import tax tax refund export trade member state object restat sixth council direct constitut basi european union current legisl vat singl market januari transit scheme vat intra commun trade enter forc system attempt fulfil requir intern market frontier whilst allow room manoeuvr nation level establish vat rate collect audit tax main characterist scheme term export import abolish refer trade member state achiev object direct practic replac equival system intra commun suppli good export exempt vat member state origin provid purchas regist vat member state good left nation territori intra commun acquisit good import taxabl member state consum declar buyer period vat statement order compens elimin custom formal check avoid loss tax revenu computeris system automat exchang inform intra commun deliveri set nation author vat inform exchang system vi consum henceforth pai vat point origin good purchas member state formal tax free sale intra commun travel airport board aeroplan ship end june special scheme distanc sale mean transport intra commun purchas flat rate farmer exempt person legal entiti liabl vat transact gener subject taxat countri consumpt greater risk irregular creation singl market involv disappear routin inspect intern border system involv post exchang inform vi set collect moment import vat recov stage basi taxpay period declar possibl fraud proportion increas main type fraud declar fictiti intra commun deliveri exempt good fact sold intern market vat due final consumpt evad failur declar vat due intra commun purchas result vat fraud final consumpt good resold underground trade channel deduct tax upstream misus case buyer vat declar request refund vat purchas vat paid member state worri fact vat revenu recent fallen estim amount identifi eros tax base feel link develop underground economi caus transit vat scheme commiss intra commun trade involv circul good cover vat exempt scheme account ecu million ecu million tax signific amount monei stake field intra commun trade prospect transit scheme direct introduc transit vat scheme adopt intend decemb absenc council decis definit system transit scheme remain forc year possibl continu arrang fact commiss propos adopt definit scheme requir prior condit satisfi envisag elimin distinct intern intra commun transact good tax origin singl place registr taxat commun trader presuppos ident good servic vat rate appli member state fail trader sell good member state branch compani rate applic member state regist lower result final consumpt stage similar good vat rate seller place resid vat revenu paid trader countri registr countri consumpt good propos make realloc vat revenu member state accord nation consumpt order guarante member state retain level revenu current system commiss propos set macroeconom mechan design reconstitut taxabl consumpt subtract transact relat underground economi vat collect fail vari level fraud member state creat distort revenu alloc choic macroeconom method impli avail uniform equival sourc method fund statist procedur choic bring disagr member state individu calcul statist taxabl consumpt reduct member state assess base subtract underground economi actual fact subject subject studi year inter alia connect draw nation account estim put forward vari consider result method sourc true member state compli end exhaust oblig respect nation account current situat stress exhaust nation account involv conflict interest member state lead increas gross nation product market price gnp increas gnp requir state provid addit resourc commun budget gnp resourc commiss propos accentu conflict interest propos vat system member state object interest limit size underground economi nation account underestim taxabl consumpt maximis share redistribut vat incom audit nation account drawn greater import context establish gnp commiss acknowledg eurostat engag directli measur size underground economi member state respect current work exhaust gnp expect reliabl variabl indic attach result impli object evalu underground economi present time audit carri court nation audit institut work parti made nation audit institut european court auditor examin aspect relat vat intra commun trade group found vi automat inform exchang system suffer shortcom improv made creation evid member state audit method account specif tax evas risk link directli abolit tax frontier lastli member state commiss recommend monitor develop revenu vat intra commun trade close work parti examin commun fraud prevent arrang nation system case intra commun fraud compet nation author consid repres analys machineri administr cooper work examin observ inquiri carri work parti member state commiss result inquiri commun author concern take account report drawn commiss inform obtain depart major shortcom note recommend put forward concern member state vat fraud intra commun trade singl definit fraud member state audit legal definit fraud requir presenc element intention part individu fraud defin specif vat purpos gener scope rule case involv failur make vat statement submiss declar fals incomplet inform falsif document fals document constitut crimin offenc member state exist offenc link obtain profit act commit fail submit statement juli shortcom incompat detriment repress fraud legal cooper crimin matter member state subscrib convent protect financi interest european commun intent convent creat minimum crimin standard start singl definit fraud commun expenditur revenu respect revenu defin fraud intent act omiss relat present fals inaccur incomplet statement document effect illeg diminut resourc gener budget european commun budget manag behalf european commun disclosur inform violat specif oblig effect misappl legal obtain benefit effect explanatori report convent adopt council vat exclud scope resourc collect directli account commun unlik commun field provis made ensur ident level protect member state fact account half commun budgetari resourc uniform sanction exclus vat agreement impli mainten definit fraud repercuss term legal action result fraudul behaviour connect vat behaviour sanction substanti wai member state exampl member state falsif account record compani manag constitut fraud liabl crimin penalti prison sentenc regard preparatori act punish breach administr law fine member state administr penalti combin crimin act multipl penalti impos offenc accomplic benefit commut penalti plai margin role legal system member state differ regard degre involv fraud instig main perpetr accessori princip degre member state accomplic punish fraud entail financi consequ fact fraud kind loss member state suffici justifi legal proceed differ concern crimin liabil compani legal entiti fraudul manag belong liabil recognis member state applic penalti begin attempt implement fraud carri full determin penalti relat serious crime member state envisag fine rang minimum maximum penalti proport amount defraud evalu system penalti member state audit evalu applic system penalti regard effect proportion offenc analysi kind give idea degre dissuas offer penalti field tax evas penalti defin appli uniform fashion member state previou section protect commun financi interest vat intra commun trade respons share member state commiss respons detect correct vat irregular fraud place respons member state requir effect action prevent repress phenomenon question recov resourc lost regul defin arrang collect commun vat resourc assign commiss role monitor effect collect procedur prevent irregular commiss provis regul procedur spot audit vat resourc constitut legal basi fight fraud administr cooper regul eec administr cooper field indirect tax adopt connect establish intern market subsequ amend legisl vat enabl creation common system electron exchang inform vat respect transfer good member state transit vat scheme effect establish risk fraud distort competit member state set electron databas inform exchang network control commiss provid quarterli summari statist monitor manag figur exchang data turnov articl regul state member state commiss examin evalu oper arrang administr cooper provid regul commiss pool member state experi mean tax avoid evas aim improv oper arrang stand committe administr cooper scac compos repres member state chairmanship commiss respons evalu work administr cooper subcommitte deal fight fraud issu regul year assess report commiss mutual assist addit vi system council direct eec decemb exchang inform member state piec legisl origin appli field direct taxat extend vat matter urgenc mutual assist extend cover ad tax gener tax consumpt plai import part commun resourc system direct laid procedur exchang inform member state provid procedur consult share experi member state commiss scac committe compet question applic direct field cover council direct eec march mutual assist recoveri debt extend vat direct eec recoveri committe set organis close effect cooper member state commiss field action member state audit strategi member state audit risk analysi improv target check taxpay high risk sector enabl rank check order prioriti make effici resourc detail data anti fraud activ result activ impair effect risk analys make imposs assess relev criteria order avoid carri problemat task recov undu tax credit member state audit great care check vat statement involv reimburs tax credit verif strategi involv systemat check payment vat invoic supplier member state specif measur event sign fraud freez taxpay vat credit long establish merit question inform request author member state obtain fraud system involv fictiti compani regist disappear unwarr refund draw fals invoic fail declar turnov pai vat ow reason member state provid specif check vat registr court audit member state reveal tax evad increasingli compani limit turnov requir submit vat statement year imposs reconcil data taxpay appli reimburs basi quarterli monthli statement differ power prosecut field situat vari member state case legal action fraud suspect charg prefer request public prosecutor tax author reconcil data annual report financi year court point us cross check vi intrastat data statist trade good member state examin legal background member state audit show tax author allow individu taxpay intrastat statement connect vat check respect access computeris data signific differ member state audit anti fraud servic member state access tax declar access real time includ access vi databas contrast tax author member state direct unlimit access data access legisl member state effect develop singl market tax author ultim affect transact carri taxpay establish member state event fraud import procedur appli countri union respect prosecut time bar period examin situat member state audit show shortcom document legal practic aspect vat legisl member state recoveri evad vat word commiss action undertaken regard combat evas prove fruitless lead actual recoveri tax payabl detect prosecut evas real point result full collect tax payabl member state audit data correct tax base audit carri taxpay depart member state posit provid inform amount recov reason failur recov amount ow situat form judgment effect fight fraud procedur aim recov amount paid tax author exchang inform member state made administr cooper mutual assist increas consider differ member state member state acknowledg us exchang inform commun level prevent detect investig fraud agreement reach type inform exchang member state audit mention problem obtain inform result legisl member state invok nation provis prevent request inform lead addit request taxpay possibl forward inform receiv mutual assist direct regul administr cooper member state concern made case direct eec provid consult member state order determin categori case automat exchang inform carri note member state audit agreement conclud exchang inform articl regul administr cooper gener preced reconcili vi data receiv member state intracommun purchas declar taxpay signific number taxpay submit summari intracommun deliveri vi system decemb member state audit posit carri reconcili taxpay time submit vat return member state audit plan carri reconcili financi year march reconcili produc signific discrep mean nation author carri consider amount research work order establish reason discrep lead abandon type audit method consid expens term human resourc unsuit reveal econom sector involv greatest risk fraud member state audit share inform fictiti compani member state audit propos member state exchang inform fight fraudul reimburs member state favour member state audit contact offici member state gener restrict central level bring offici tax author member state occur limit extent draft agreement member state audit action commiss period report report nation system accord requir regul eec commiss drawn report procedur appli member state recoveri audit vat report summari inform provid member state data vat irregular commun commiss analys differ structur report make imposs evalu develop phenomenon absenc regular monitor effect nation manag audit procedur mean manag chart lack inform fraud irregular reduc impact report addit commiss examin member state audit method result achiev audit system posit put forward propos improv draft version report commiss carri analysi vat fraud irregular limit make gener suggest audit procedur prevent fraud provid indic member state concern futur commiss intend examin author respons control procedur forc member state identifi improv intend give account fourth report commiss feel examin carri current power invit question hand greater power state factor plai due opposit council withdrew propos legisl enabl carri spot check nation author aim draw recommend report administr cooper commiss publish report oper council regul eec administr cooper respect vat set administr structur introduc commun nation level oper vi system conclud system implement successfulli court view shortcom discuss annual report financi year note type fraud identifi implement intern market commiss set prospect regard mutual assist develop scent tax comput network allow target exchang anti fraud messag audit author present effect tool futur fight fraud envisag frequent direct eec mutual assist respect recoveri sum ow report commiss evalu oper administr cooper mutual assist note insuffici made system enabl satisfactori monitor intra commun transact member state put forward recommend specif action commun nation level report recognis absenc commun strategi fight fraud attribut hand limit charact mandat origin scac anti fraud subcommitte hand unwilling member state cooper multilater inquiri suppos case fraud commiss felt assist provid coordin commun work field limit absenc adequ legal basi sort exist field custom agricultur stand committe administr cooper scac anti fraud subcommitte af work anti fraud subcommitte af chair commiss respons pool member state experi mean tax avoid evas earli year subcommitte concentr activ set electron commun network anti fraud content tax scent paragraph system member state unwil exchang inform fraud activ anti fraud subcommitte relaunch scac mandat broaden work programm adopt survei introduc evalu extent vat fraud european union member state ask provid data import case fraud discov aim establish typolog base criteria turnov sector activ number peopl emploi compani concern slightli fewer case analys reason repres sampl examin demonstr fact depend nation audit system degre effici test commiss paragraph relat adapt fraud risk paragraph inform gather incomplet heterogen subject proviso studi reach conclus signific proport tax dodger isol trader trader fewer employe regist vat year widespread type fraud list survei failur declar vat collect sale misus deduct vat purchas categori fraud involv transact member state case consist infring rule intra commun scheme infring rule import export final case involv call roundabout fraud half taxpay involv roundabout fraud fictiti compani regist vat highest amount evad concern fraud type similar fraud mechan identifi commun routin vat check plai import role detect fraud involv cross check invoic order uncov abus deduct right exchang inform member state regard intra commun trade work carri scac administr cooper order evalu effect administr cooper instrument provid commun legisl control multin scac direct mutual assist compet author carri coordin check member state turn instrument check activ multin number practic legal obstacl found lie establish fulli effect cooper order implement recommend set report oper administr cooper paragraph committe discuss seri specif measur implement member state involv defin minimum level vi databas offici respons audit vat guarante particip member state multilater audit exercis shorten period allow repli request inform member state member state adopt object entireti submit regular report progress achiev quarter mutual assist debt collect question mutual assist debt collect field indirect taxat discuss time scac quickli clear system suffer defect survei carri commiss identifi categori problem signific differ member state term debt collect power fact nation law treat tax debt member state intern tax debt differ low prioriti grant recoveri debt behalf member state slow complex insuffici understand mutual assist procedur difficulti involv locat debtor offici recognis time ago mutual assist debt collect work poorli commiss prepar draft legisl reform exist agreement administr cooper programm april order improv work intern market system indirect taxat commiss propos fiscali action plan european parliament council aim acquisit high level knowledg commun law part offici charg indirect taxat effect cooper member state member state commiss final ongo improv administr procedur programm announc compon phase common vat system paragraph essenti renew year januari decemb mattheu tax programm reorganis perpetu pre exist measur financ head vi system tax scent multilater audit measur scac manag committe regul eec act advisori committe paragraph commiss felt administr cooper measur member state commiss level contribut signific ad propos met reserv part member state amend propos draft programm final adopt march unit coordin fraud prevent uclaf reorganis uclaf aim improv effect offici previous respons fight fraud commiss director gener brought regard vat chang result transfer offici uclaf temporari member staff assign full time fight vat fraud supervis head unit respons resourc explan inadequaci resourc invest coordin fight vat fraud uclaf cite absenc legal basi unwilling member state accept commun oper measur contrast field custom agricultur member state requir notifi commiss amount involv irregular uncov member state feel unabl cooper uclaf legal basi nation level inform sourc exploit iren databas record amount involv custom fraud estim approxim vat fraud import countri union member state respons tax collect systemat commiss monitor verifi method rate recoveri vat question specif case transnat fraud uclaf organis coordin meet depart respons custom polic tax author seminar organis encourag contact discuss anti vat fraud specialist practic method identifi fight vat fraud recent reviv activ scac anti fraud subcommitte chair uclaf make activ wide feel effort persuas reach limit believ vital member state agre exchang inform possess respect vat fraud think amend legal basi essenti activ commun level fraud risk connect except arrang distanc sale distanc sale privat individu insid member state compani situat member state question vat appli point origin seller turnov exce threshold establish member state destin involv product subject excis duti threshold ecu ecu member state concern special system exempt appli seller requir regist vat member state destin tax repres order submit tax return monitor threshold applic requir submit vat return delic matter member state audit trader requir declar taxabl turnov relat distanc sale countri union separ lack regular exchang inform member state limit number check carri mean real possibl taxat case seller exce threshold question vat member state origin lower member state destin interest point exceed subject complic administr declar requir differ member state destin revenu author jurisdict seller fall interest verifi threshold exceed entail loss revenu intra commun tax free sale intra commun tax free sale theori ceas complet intern market januari fact council minist grant transit period june sector economi concern prepar disappear intra commun tax free sale order ensur travel exce allow establish term quantiti member state agre minimum level check carri seller complianc ensur nation tax author final commiss instruct review oper member state control light practic experi report oper control propos measur adopt earliest date event decemb commiss submit report juli conclud member state establish effect control system situat lead distort competit trader mode transport reduc commun resourc base addit observ duti free sector prepar abolit tax free sale develop board roll roll ferri increas size shop varieti product offer contrari council guidelin measur propos rectifi situat commiss feel useless propos stricter requir view lack clear part member state appli minimum level control fact special scheme end june conclus increas protect financi interest level european union gener speak fight fraud characteris absenc integr strategi risk prioriti view limit nation context result dispers effort ineffici fund case fraud budgetari effect member state state reason action paragraph commun transit collect vat affect european union caught contradict make singl market person good move freeli intern border author charg administ polic market remain constrain border practic exist singl market fraud law enforc work carri court evalu loss vat tax revenu intern intra commun shown loss consider compar legal definit case liabl prosecut procedur take legal action applic sanction result behaviour punish equival member state differ nation definit fraud punish appli reduc dissuas impact prosecut fraudul activ true nation peculiar respect reduct fine statut limit paragraph order make good shortcom incompat advers affect fight fraud legal cooper member state crimin matter convent conclud protect commun financi interest convent sign forc meant ensur greater compat provis crimin law member state set minimum penal standard fact vat resourc exclud scope mean ident level protect resourc member state contribut half commun budget paragraph differ legal administr framework constitut seri risk factor tax evad exploit loophol legal system true regard vari capac member state fight fraud effect context attempt part nation author align inspect method strategi close make increas efficaci fight phenomenon increasingli multin paragraph commiss respons regard applic commun law member state effect vat fraud commun budget requir implement incis measur cours train initi organis make carri exchang experi nation depart measur reliev respons identifi malfunct nation system field fight fraud put forward adequ remedi member state concern paragraph prospect adopt definit arrang impli complianc number precondit smooth oper current system arrang made implement delai fact differ applic vat legisl creat extrem complex situat total absenc legal certainti major trader benefit tax evad harmonis perform nation author constitut field urgent action paragraph current transit system includ except individu arrang difficult audit give rise possibl fraud distort competit member state commiss arrang justifi guarante set effect audit system paragraph improv administr cooper exchang inform member state instrument cooper member state fulli fact studi carri court nation audit institut shown gener give ad benefit term prosecut fraud detect slow procedur ignor exist instrument part local author explain instrument made usabl wide scale member state lift current reserv regard exchang inform fraud case paragraph successfulli fight fraud inform intra commun transfer good sourc consider improv term qualiti exhaust paragraph time factor plai import role fraud system opportun cooper tax author member state made easier faster paragraph assess tool risk analysi enabl rank check order prioriti order fight effect vat fraud member state set system capabl apprais extent fraud capabl period evalu effect result audit measur paragraph absenc evalu system penalti provid applic thereof regard effect dissuas proportion constitut shortcom overcom paragraph regard recoveri evad tax order assess efficaci verif procedur scale phenomenon member state acquir inform adjust carri amount final recov paragraph report commiss ask submit provid occas assess effort progress made commun member state level paragraph report adopt court auditor luxembourg meet juli court auditor bernhard friedmann presid council decis ec euratom octob oj detail calcul vat resourc council regul eec oj doc sec final februari tax fraud underground econom activ fail adjust affect vat revenu calcul gnp gnp resourc major sourc fund commun budget breakdown financi burden member state affect level budgetari resourc establish percentag gnp court special report assess system resourc base vat gnp paragraph council direct council direct eec eec april oj harmonis legisl tax turnov provid elimin cumul multi stage tax system forc set member state gener tax consumpt proport price good sold servic render number intermediari involv product distribut process council direct eec oj subsequ amend council direct eec decemb oj council regul eec januari administr cooper field indirect taxat oj commiss definit underground economi black economi cover undeclar licit activ activ product unit properli regist return underst product incom activ clandestin product unit reli hidden labour doc sec final april doc final juli definit underground economi note point paragraph court special report assess system resourc base vat gnp commiss decis ec euratom septemb oj austria finland sweden deadlin gnp market price defin council direct eec euratom februari oj repli written question oj annual report court auditor financi year paragraph annual report financi year paragraph report report articl regul eec euratom doc final doc studi system administr crimin sanction member state gener principl commun system sanction doc sec juli compar analysi commiss member state report measur nation level fight wast misappropri commun fund doc final novemb annual report fight fraud doc final report articl regul eec doc final report submit commiss accord articl direct eec doc final court justic european commun stress distinct notion evas pure object phenomenon fraud element intention judgment juli join case direct cosmet ecr paragraph oj note agreement forc ratifi member state oj pp note vat fraud affect gnp resourc constitut main sourc fund commun note council regul eec oj commiss repli written question oj unpublish annex oj recit regul eec propos regul doc final commiss envisag provis exchang inform member state commiss order strengthen fight vat excis fraud similar model custom field regul eec time member state accept oj council direct eec decemb oj council direct eec decemb articl oj oj draft version report drawn accord requir regul eec euratom commiss detail descript audit method introduc member state oj paragraph council regul eec novemb oj doc final novemb paragraph doc scac novemb doc scac februari chapter report articl regul eec commiss complianc rate summari statement member state applic articl direct eec sec februari doc juli doc juli final june final januari oj paragraph articl regul eec studi af committe decid launch studi case fraud detect half aim exercis gain knowledg system frequenc amount involv fraud base fictiti compani roundabout devic intra commun transact roundabout fraud chain compani real fictiti order obtain seri undu vat benefit deduct refund time aim make author lose track good declar export sold black market doc scaf rev octob articl direct eec doc april council decis octob oj doc novemb european parliament council decis ec march oj distanc sale mail order defin suppli good shipment carri behalf seller buyer privat individu taxpay deduct vat legal entiti liabl vat articl direct eec guidelin check tax free sale agre council minist decemb doc final juli report system check sale outlet implement member state doc final juli doc pe def februari volum paragraph special report european court auditor entitl assess system resourc base vat gnp paragraph commiss repli vat vat resourc audit carri court nation audit institut commiss agre court vi suffer shortcom nation control method suffici account risk evas link abolit fiscal frontier administr cooper integr dai dai nation control methodolog remark court annual report financi year commiss step monitor close evolut member state vat revenu result bilater discuss subsequ place member state discuss meet deputi director gener indirect taxat march occas member state concur oper procedur propos commiss automat transmiss commiss inform vat receipt reason explain evolut vat fraud intra commun trade singl definit fraud commiss regret council posit vat exclud scope convent contrari financi interest commun member state protect commun financi interest vat intra commun trade action member state audit strategi commiss deepli concern problem affect member state detail accur figur result anti fraud effort essenti tool court provid feedback improv anti fraud method commiss agre verif repay tax import check previou payment vat invoic supplier member state pioneer form chain transact control commiss recommend wider articl report reconcil data commiss share court view diverg commiss emphasis articl report rapid access relev sourc inform access legisl member state commiss agre import member state inform tax system administr commiss role plai dissemin inform extent massiv task consequ burden translat underestim start made context matthaeu tax programm commiss circul basic guid nation tax administr languag provis fiscali programm manual guid nation system administr develop commun futur exchang inform member state commiss share concern court unabl reach agreement member state specif inform exchang member state continu express commit idea principl simultan refus agre specif exchang inform commun level remark court demonstr weak option provis commun legisl inform exchang member state rare make provis rais question suitabl area commiss consist urg member state remedi weak vi control method cross check emphasis commiss share concern cost fulfil research requir exce benefit control term commiss agre vi unsuit sector research commiss conclud limit vi control tool futur clear commun tool account cost benefit enabl member state prioritis risk long term solut commun tool includ sector approach essenti futur commiss share court analysi share inform fictiti compani individu indispens intern market haven fraudster reluct member state note court reveal fundament attitud member state administr cooper commiss share court analysi cooper offici ground precondit success cooper provis exchang inform local offic exist direct eec option provis member state reluct central administr member state deleg exchang inform expert field disappoint reveal member state fundament attitud administr cooper action commiss period report report nation system commiss accept court critic previou articl report question rais intent commiss futur court comment fail recognis commiss work practic limit content articl report limit fact commiss depend member state inform nation control system commiss tax administr lack detail experi understand control process account commiss posit understood report commiss gain understand audit system member state prove complic commiss need demonstr understand audit procedur report commiss sought set posit audit report prior stage commiss proce delic difficult task studi detail member state audit system come recommend report commiss intend studi member state audit procedur report start point refer fourth report fruit studi area commiss power oblig member state chang audit system make sens commiss develop expertis matter recommend chang base deeper understand complic busi control implement member state stand committe administr cooper scac anti fraud subcommitte af work anti fraud subcommitte commiss share court opinion fiscal scent system commiss time remedi situat ultim hand member state extrem low level system member state reveal attitud administr cooper mutual assist debt collect june commiss adopt propos council decis amend council direct eec mutual assist recoveri claim propos widen scope direct elimin limit guarante automat recognit legal instrument ensur equal treatment domest inter member state claim greater transpar member state track record fulfil oblig direct unit coordin fraud prevent uclaf commiss agre uclaf import part plai strengthen action combat vat fraud uclaf primari role coordin assist member state fight vat fraud respons action lack adequ legal base retic member state accept legitimaci oper action commun level combat vat fraud show resourc uclaf put effect prioriti area sourc inform iren estim amount vat fraud relat import countri difficult imposs effort resourc intens order calcul amount vat evad case product countri rate vat relev transact addit ascertain type irregular involv good wrongli declar import order benefit lower rate custom duti vat evad vat due addit custom duti vat full good estim complet data cover case custom duti stake vat import recover import regist vat real amount tax loss difficult calcul commiss accept effort made data practic estim amount vat defraud respect conclus increas protect financi interest level european union commiss endors comment court reflect action commun level remedi problem commiss share court view commiss respons identifi shortcom nation system fight fraud suggest adequ remedi member state commiss agre incis action requir remark made commiss fulli commit action commiss clear chanc adopt recommend member state depend real ad recent commiss experi make sort profound evalu recommend propos court experi built previou year enabl commiss carri respons court identifi except individu arrang allow taxat member state destin serv main purpos ensur tax system tax revenu accru member state consumpt occur member state continu appli rate vat precis arrang make current system complic encourag trader compli tax oblig deem oner expens similarli requir resourc deploi ensur proper monitor tax administr tax system ensur tax paid good move member state elimin problem monitor connect tax free movement good intra commun trade commiss made secret critic individu arrang taxat member state destin work programm singl market prefer system taxat member state origin compat genuin singl market individu arrang taxat member state destin