Value added tax (VAT): administrative cooperation and combating fraud. Recast

This dossier concerns a recast of the regulation on VAT administrative cooperation and combating fraud. The amendments address cross-border tax evasion and avoidance harming the internal market, Eurofisc and the sharing of national best practices, standard forms for exchanging information, automated access to electronically stored data between Member States, an incentive mechanism for recovering cross-border VAT claims, and evaluation involving the Commission, Member States and the European Parliament.