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

This dossier concerns administrative cooperation and combating fraud in the field of value added tax. The amendments recall Member States' competence in fiscal matters and the principles of subsidiarity, cite the scale of the VAT gap and cross-border fraud, address the special schemes, the relationship between the Member State of identification and of consumption including a compensating fee, the Commission's access to information, and the use of IT against fraud.