Study on the possible impact of measures envisaged for fighting VAT fraud (More detailed information)

In its Communication on tax fraud (COM/2006/254) the Commission suggested a series of measures to improve the exchange of information. One of these measures was the collection and exchange of more detailed information on intra-Community transactions. In the discussions in the anti tax fraud strategy expert group, some Member States indicated that they were in favour of a more detailed information on intra-Community transactions. This measure was listed by the Council in its conclusions of 5 June 2007 as one of the measures for further discussion. This study analyses the possible impacts of this measure on businesses active in intra-Community trade.