Does the control of customs procedure 42 prevent and detect VAT evasion? : (pursuant to Article 287 (4), second subparagraph, TFEU) / European Court of Auditors.
Customs procedure 42 is the regime an importer uses in order to obtain a VAT exemption when the imported goods will be transported to another Member State. In the absence of proper control, goods risk remaining in the Member State of importation without payment of VAT or being consumed in the Member...
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| Corporate Authors: | , |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Luxembourg :
Publications Office of the European Union,
2011.
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| Series: | Special report (European Court of Auditors) ;
no. 2011/13. |
| Subjects: |
Norlin Library - Government Information - International
| Call Number: |
1000 E20CA Sp31re 2011 no.13
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|---|---|
| 1000 E20CA Sp31re 2011 no.13 | Available Place a Hold |