La Commission européenne a annoncé une lutte renforcée contre la fraude à la TVA
| Auteur | Legal News |
Le 17 mars 2008, la Commission européenne a adopté une proposition de modification de la directive relative à la TVA et du règlement sur la coopération administrative en matière de TVA pour accélérer dès 2010 la collecte et l'échange d'informations afin de permettre aux Etats membres de détecter très rapidement les fraudes de type carrousel. Une fraude intracommunautaire de type carrousel TVA se produit lorsqu'un assujetti qui a réalisé une acquisition intracommunautaire sur laquelle la TVA n'a pas été prélevée effectue ultérieurement une livraison intérieure sur laquelle il perçoit la TVA et disparaît ensuite sans s'être acquitté de cette TVA auprès du Trésor. Actuellement, le délai entre le moment où une opération intra-communautaire a lieu et celui où l'information est mise à disposition de l'Etat membre où la taxe est due pour cette opération est compris entre trois et...
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