Intra-Community VAT Fraud

The European Union introduced a 'temporary' system for VAT, whereby the zero rate applies to the delivery of goods and services to another member state. The temporary VAT system appears to be vulnerable to intra-Community fraud. All member states suffer from this problem. To combat this form of fraud effectively the member states – and their audit offices – must work with each other. The audit offices of Belgium, Germany and the Netherlands carried out a joint investigation to contribute to combating intra-Community VAT fraud. Their investigation resulted in thee separate reports, one for each country, and a joint overarching report. The main points of the national report on the Netherlands are presented below. 
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