COMMUNICATION FROM THE COMMISSION TO THE COUNCIL AND THEEUROPEAN PARLIAMENT 从委员会到理事会地沟通 欧洲议会.pdf

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1、COMMISSIONOFTHEEUROPEANCOMMUNITIESBrussels,22.2.2008COM(2008)109finalCOMMUNICATIONFROMTHECOMMISSIONTOTHECOUNCILANDTHEEUROPEANPARLIAMENTonmeasurestochangetheVATsystemtofightfraud{SEC(2008)249}ENENTABLEOFCONTENTS1.Background..................................................................

2、................................................32.TheaimofthisCommunication...................................................................................43.Taxationofintra-CommunitysuppliesintheMemberStateofdeparture..................43.1.ResultsofCommissionanalysis................

3、..................................................................53.2.Conclusionontaxationofintra-Communitysupplies.................................................74.Reversecharge...........................................................................................................

4、..74.1.ResultsofCommissionanalysis..................................................................................74.2.CoherencewithcurrentVATsystem...........................................................................94.3.Conclusiononreversecharge.................................

5、.....................................................95.ThepossibilityofrunningapilotprojectforalimitedperiodinaninterestedMemberState............................................................................................................................105.1.ResultsofCommissionanaly

6、sis................................................................................105.2.Conclusiononpilotproject........................................................................................11EN2ENCOMMUNICATIONFROMTHECOMMISSIONTOTHECOUNCILANDTHEEUROPEANPARLIAMENTonmeasurestoch

7、angetheVATsystemtofightfraud1.BACKGROUNDTheECOFINCouncilof5June2007requestedtheCommissiontoexaminetwomore“far-reaching”measurestotackleVATfraud:•thetaxationofintra-Communitytransactions,and•theintroductionoftheoptionofapplyingablanketreversaloftaxliability(ageneralreverse