- The audit evaluated the protection of EU financial interests against VAT fraud on imports using simplified customs procedures.
- Gaps and inconsistencies were found in the EU regulatory framework.
- Serious weaknesses were identified in how member states ensure the correct VAT is collected.
- Challenges exist in cooperation between customs and tax authorities across member states.
- Recommendations include proposing regulatory changes for consistent application of procedures.
- Suggests analyzing benefits of mandatory transport evidence for customs procedure 42.
- Calls for improved cooperation between national customs and tax authorities.
Source: eca.europa.eu
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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