Does the control of customs procedure 42 prevent and detect VAT evasion? [electronic resource] : (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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