Procedura celna 42 a oszustwa w zakresie VAT

Abstract

Customs procedure 42 and VAT fraud. Purpose: The purpose of this chapter is to present basic information on customs procedure 42 and VAT fraud using this procedure. The rules of administrative assistance between EU Member States in the field of VAT aimed at combating fraud using customs procedure 42 were also identified and presented. Administrative assistance instruments such as VIES, Eurofisc network were characterised and compared. Finally, the challenges faced by the tax administrations of EU Member States in the combating fraud using customs procedure 42 were presented. Design/methodology/approach: To achieve the purpose, an analysis of legal acts was used, including in particular Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax as well as the documents published by the European Commission and the European Court of Auditors (ETO) and also Olaf, Europol and EPPO. Findings: Based on the analysis, it can be concluded that close cooperation between tax and customs administrations is of great importance for the efficiency of the tax authorities of all EU Member States. The exchange of information between Member States should mainly be based on joint analysis of information and cross-checks of customs and tax information. Such an innovative approach will enable full use of the anti-fraud tools available within the European Union and, consequently, will contribute to faster elimination of VAT fraud using customs procedure 42. Cooperation between countries using the tools described in this chapter is the most appropriate way to combat cross-border VAT fraud using customs procedure 42.