• 1. Summary
  • 2. Background
  • 3. The challenge of fraud in the present system of VAT
  • 3.1. The present system of VAT and its control implications
  • 3.2. The fraud situation
  • 4. Community initiatives to tackle the problem of VAT fraud
  • 4.1. A new legal framework on administrative cooperation
  • 4.2. Fiscalis 2003-2007 programme
  • 4.3. A future Community initiative: VIES II
  • 4.4. A future Commission intitiative on mutual assistance in combating fraud
  • 5. Changes at national level in response to the Councilu0092s recommendations
  • 5.1. Major progress has been made
  • 5.2. The need for further progress
  • 6. Additional initiatives to be taken to meet the specific challenge of u0093missing traderu0094 fraud
  • 6.1. Adapting the control system to u0093missing traderu0094 fraud
  • 6.2. Or adapting the VAT system itself
  • 6.3. The Commissionu0092s view
  • 7. Conclusions and recommendations
  • 7.1. Conclusions
  • 7.2. Recommendations