"Pursuant to Article 287(4), second subparagraph, TFEU".
Includes bibliographical references.
Every year the European Union loses billions of its VAT revenues through the activities of organised crime. Because exports of goods and services from one EU Member State to another are exempt from VAT, criminals can fraudulently evade VAT in the Member State of destination. The result is lost revenue for the countries concerned as well as for the EU. This report examines how well the EU is tackling intra-Community VAT fraud.