SPOLUPRÁCA ČLENSKÝCH ŠTÁTOV EURÓPSKEJ ÚNIE PRI ODHAĽOVANÍ DAŇOVÝCH PODVODOV
Cooperation of European Union member states in uncovering of tax frauds
The European Union (EU) member states concentrate more and more at uncovering circle frauds. The amount of this frauds increases constantly. Because the frauds' mechanism supposes their committment in at least two EU member states, international cooperation of tax administrations becomes necessary. Tax administrations of member states will have to cooperate more closely, better share mutual experiences in uncovering tax frauds, and be able to adopt the new, more flexible methods against tax criminals (including circle frauds area) in the future. There is a document worked out by EU member states on this subjectf, which might help the tax administrations of member states to uncover frauds, in particular in the value added tax (VAT) area.
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