1. Promoting Voluntary Tax Compliance as a Common Priority of Slovakia and the EU
, Hotel Bôrik
European Action plan to strengthen the fight against tax fraud and evasion

2. combat tax fraud and evasion at European level and globally
In December 2012, the Commission adopted a Communication containing an action plan   and two recommendations to Member States on aggressive tax planning   and promotion of good governance in tax matters globally.

3. Selected issues: VAT fraud. Risk management. Exchange of information.
Strengthen anti-abuse provisions.
Sanctions and penalties.
Inter-agency cooperation.

4. VAT fraud: the Vat GAP – SK - EU 27(*) (provisional)%
(*) Except CY

5. VAT fraud: The action plan
Quick reaction mechanism.
Optional application of VAT reverse charge.

6. VAT fraud: BesT Practice guide
Up-date: May 2013.
Pro-active measures:
Preventive measures at the pre-registration stage.
Post-registration monitoring – "real-time" information.
Intelligence to detect missing traders at early stage.
De-registration and cancellation of VAT Numbers.
EUROFISC.
Organisational aspects: Anti-VAT fraud units.

7. Risk management
Enhance risk management, particularly compliance risk management.
Risk management platform.
Trends in EU - Member States:
Large taxpayers.
High Wealth Individuals (HWI).
High Income Self-Employed (HISE)
Treatment mix, e.g.
- Communication.
- Voluntary disclosures.

8. Exchange of information
Amendments to the Savings Directive.
Exchange of information on VAT with third countries.
Automatic exchange of information as a standard.

9. Strengthen anti-abuse provisions
A review of anti-abuse provisions in EU legislation.
Recommendation on tax havens.
Recommendation on a general anti-abuse rule.

10. Sanctions and Penalties
Study on the opportunity and feasibility to align the definition of certain types of tax offences.

11. A whole of government approach
Reinforced cooperation with other law enforcement bodies:
Police.
Justice.
Social security authorities.
Anti-money laundering auth.

12. There is no silver bullet solution
Fight against fraud requires:
Reinforced legislation.
Tools.
Organisational measures.
Cooperation with other agencies
Exchange of information.
Etc..
Let's go ahead!

13. Thank you for your attention !
Name: Frank Van Driessche
Contact: