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《COMMUNICATION FROM THE COMMISSION TO THE COUNCIL AND THEEUROPEAN PARLIAMENT 從委員會(huì)到理事會(huì)地溝通 歐洲議會(huì).pdf》由會(huì)員上傳分享，免費(fèi)在線(xiàn)閱讀，更多相關(guān)內(nèi)容在教育資源-天天文庫(kù)。
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
