EUROFISC - A multilateral warning system of the Member States for combating VAT fraud
| Audit Id | 1456846273072 |
|---|---|
| Title | EUROFISC - A multilateral warning system of the Member States for combating VAT fraud |
| Название на языке оригинала |
Eurofisc ein multilaterales Frühwarnsystem der Mitgliedstaaten zur Bekämpfung des Mehrwertsteuerbetrugs German |
| Год | 2015 |
| Предмет |
Auditing and Financial Management EU Funds Fraud/Corruption International Affairs Taxation and Duties |
| ТиП |
Performance |
| Действие |
Cooperative |
| оПисания | The current value added tax (VAT) system in the European Union (EU) provides opportunities for intra–Community fraud that all Member States have to deal with. This is sufficient reason for the Supreme Audit Institutions (SAIs) of the EU to address this topic. Due to its European dimension, the SAIs considered it necessary to cooperate in their audit activities. Consequently, a number of coordinated audits were conducted during the last years. With this audit on EUROFISC, the SAIs of Austria, Germany and Hungary continue the tradition of cooperation in auditing public revenues. The coordinated audit was conducted in 2013 and 2014 by each SAI in its territory and according to its own mandate. Their audit activities resulted in national reports for each of the three participating countries, and in this report, which presents the overall and synthesized conclusions and recommendations supported by the relevant audit observations. The audit period covered the years 2011 to 2013. |
| Author |
Austria Germany Hungary |
| Материалы |
Joint report English Joint report German |
| Контакт |
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