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UNITED AGAINST VAT FRAUD? PRACTICAL ASPECTS OF COOPERATION BETWEEN MEMBER STATES AND EU INSTITUTIONS SLOVENIAN PRESPECTIVE Marjetka Štemberger, M.Sc. Social security contributions. VAT. Personal income tax. Corporate income tax. Tax on salaries paid. Other taxes. THE MISSION. - PowerPoint PPT Presentation

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  • UNITED AGAINST VAT FRAUD?PRACTICAL ASPECTS OF COOPERATION BETWEEN MEMBER STATES AND EU INSTITUTIONS

    SLOVENIAN PRESPECTIVE

    Marjetka temberger, M.Sc.

  • The Tax Administration provides taxpayers with services of the highest quality and in this way it assists them at tax compliance with fair and unbiased use of tax regulations.THE MISSION

  • ORGANISATION OF THE TAX ADMINISTRATION

    The Tax Administration of the Republic of Slovenia is a constituent part of the Ministry of Finance.

    It consists of:General Tax Office,

    15 tax offices with branches,

    Special Tax Office (Large Business Office).

  • REGIONAL TAX OFFICES WITH BRANCHES

  • FIELDS OF INTERNATIONAL INFORMATION EXCHANGE

    INTERNATIONAL INFORMATION EXCHANGE UNIT

    International Information Exchange based on Double Taxation Convention

    Mutual assistance in the field of direct taxation and taxation of insurance premiums (Council Directive 77/799/EC)

    Automatic exchange of information on savings income in the form of interest payment (Council Directive 2003/48/EC)

    Mutual assistance between MS of the EU in recovery of taxes (Council Directive 76/308/EGS)

    Administrative co-operation in the field of VAT (Council Regulation 1798/03/EC)

  • NEED FOR EXCHANGE OF INFORMATIONGlobalisation of economies and removal of exchange controls and other barriers to the free movement of capital promote economic development and world trade. BUTincrease possibilities of tax avoidance and evasion, which have effects on fiscal equity and on budgets, as well as they distort international competition.European Union: free movement of goods and services; removal of tax borders between MS.THUSNeed to control the correct application of the VAT rules = an international problem.

  • ADMINISTRATIVE COOPERATION (1)COUNCIL REGULATION (EC) NO 1798/2003 of 7 October 2003 on administrative cooperation in the field of value added tax and repealing Regulation (EEC) No 218/92.

    COMMISSION REGULATION (EC) No 1925/2004 of 29 October 2004 laying down detailed rules for implementing certain provisions of Council Regulation (EC) concerning administrative cooperation in the field of value-added tax.

    Exchange of information on request:Request for information and for administrative enquires,Presence in administrative offices and participation in administrative enquires,Simultaneous controls.Request for administrative notification

  • ADMINISTRATIVE COOPERATION (2)Exchange of information without prior request:automatic exchange,structured automatic exchange.

    Categories of information to be exchanged without prior request regarding:Sales of new transport vehicles,Long-distance sale which is not VAT applicable,Information about possible deviations and misconducts in transactions of goods in EU VIES,Information on (potential) "missing traders" but VAT identification number has not been cancelled,Information on (potential) "missing traders" taxpayer and ID number cessation.

  • CLO (Central liaison office) The main tasks of CLO are as follows:Transfer of VIES dataVAT number validation serviceVAT control:Regular checking,Support to auditors (controllers and auditors),Mutual assistance.Coordination and distribution of informationAdministrative cooperation (translations, requests and answers must be completed and understandable, taking care of deadlines, etc.)CLO located at General Tax Office 3 employees contact person at each local office

  • HOW CLO FUNCTIONS AT LOCAL LEVELS?Director of the General Tax OfficeGeneral OfficeLocal Officeorganisationfunction

  • EXCHANGE OF INFORMATION ON REQUEST (1)CLO receives the SCAC 2004 form or SCAC 383 form via CCN/CSIWork procedure: Inspection of the form (as well as checking of the eligibility),Data verification of the taxable person established in Slovenia and the taxable person established abroad,Verification of turnover data in the VIES system,Translation of the form, Deposition of the original form, of the translation and of any eventual documentation on the authorised tax office (on the directory), Notification of the tax office employee, who is responsible for CLO, about the reception of the form and establishing a 1-month deadline for finding a solution (defining a date),In case that the tax office was not able to acquire information by the imposed deadline, it has to report it to CLO; nevertheless we follow the principle that the applicant state is notified about each discovered case in a required 3-month period,Reception of the answer from the tax office,CLO verifies the answers, checks the VIES system data, translates answers and together with any eventual documentation sends them to the applicant state via CCN/CSI e-mail.

  • EXCHANGE OF INFORMATION ON REQUEST (2)CLO receives the SCAC 2004 form or SCAC 383 form from the tax office via the directory

    Work procedure: Inspection of the form (as well as checking of the eligibility),Data verification of the taxable person established in Slovenia and the taxable person established abroad,Verification of turnover data in the VIES system,Translation of the form, Sending the form and the eventual documentation to the requested state via CCN/CSI e-mail,Reception of the answer from the requested state,Verification of the answers and of the documentation,Translation of the answers,Deposition of the original form, of the translation and of any eventual documentation to the directory,Notification of the tax office employee, who is responsible for CLO, about the reception of the answer.

  • PROCEDURES IN DEVIATION ANALISYS OF DATA OF THE LIABLE PERSON AND VIES

  • STATISTICS -REQUEST FOR INFORMATION (Article 5)

    List1

    246

    362

    203

    260

    115

    89

    TOTAL

    11

    0

    7

    2

    2

    Slovak Republic (SK)

    /

    /

    Slovenia (SI)

    0

    1

    1

    2

    0

    2

    Sweden (SE)

    0

    1

    Romania (RO)

    0

    0

    0

    0

    Portugal (PT)

    0

    0

    1

    0

    1

    1

    Poland (PL)

    5

    11

    11

    0

    4

    The Netherlands (NL)

    0

    0

    0

    0

    Malta (MT)

    0

    1

    1

    2

    Latvia (LV)

    2

    5

    2

    0

    0

    2

    Luxembourg (LU)

    0

    0

    1

    0

    Lithuania (LT)

    48

    65

    17

    33

    12

    3

    Italy (IT)

    1

    1

    0

    0

    2

    Ireland (IE)

    13

    7

    2

    97

    35

    41

    Hungary (HU)

    8

    4

    1

    3

    0

    1

    United Kingdom (GB)

    1

    5

    2

    1

    0

    France (FR)

    0

    0

    1

    0

    0

    Finland (FI)

    0

    6

    2

    0

    1

    Spain (ES)

    0

    0

    1

    0

    1

    Greece (EL)

    0

    0

    1

    0

    Estonia (EE)

    0

    2

    0

    0

    Denmark (DK)

    126

    193

    148

    91

    42

    27

    Germany (DE)

    1

    2

    6

    10

    3

    Czech Republic (CZ)

    0

    2

    0

    0

    Cyprus (CY)

    0

    2

    Bulgaria (BG)

    10

    29

    4

    7

    3

    3

    Belgium (BE)

    20

    28

    11

    6

    3

    1

    Austria (AT)

    2007

    2006

    2005

    2007

    2006

    2005

    Number sent

    Number received

    List2

    Number receivedNumber sent

    200520062007200520062007

    Austria (AT)136112820

    Belgium (BE)33742910

    Bulgaria (BG)20

    Cyprus (CY)0020

    Czech Republic (CZ)310621

    Germany (DE)274291148193126

    Denmark (DK)0020

    Estonia (EE)0100

    Greece (EL)10100

    Spain (ES)10260

    Finland (FI)00100

    France (FR)01251

    United Kingdom (GB)103148

    Hungary (HU)4135972713

    Ireland (IE)20011

    Italy (IT)31233176548

    Lithuania (LT)0100

    Luxembourg (LU)200252

    Latvia (LV)2110

    Malta (MT)0000

    The Netherlands (NL)4011115

    Poland (PL)110100

    Portugal (PT)0000

    Romania (RO)10

    Sweden (SE)202110

    Slovak Republic (SK)227011

    TOTAL89115260203362246

    List3

  • SPONTANEOUS EXCHANGE OF INFORMATION (1)CLO receives spontaneous information in the SCAC 2004 form or SCAC 383 form via CCN/CSI e-mail

    Work procedure: Inspection of the information,Data verification of the taxable person established in Slovenia and the taxable person established abroad,Verification of turnover data in the VIES system, Translation of the spontaneous information, Deposition of the original form, of the translation and of any eventual documentation on the authorised tax office (to the directory), Notification of the tax office employee, who is responsible for CLO, about the reception of the spontaneous information and establishing a 1-month deadline for a feedback information (defining a date), Reception of the answer to the spontaneous information from the tax office,CLO verifies the answers, checks the VIES system data, translates findings and together with any possible documentation sends them to the applicant state via CCN/CSI e-mail.

  • SPONTANEOUS EXCHANGE OF INFORMATION (2)CLO receives spontaneous information in the SCAC 2004 form or SCAC 383 form from the tax office via the directory

    Work procedure: Inspection of the spontaneous information,Data verification of the taxable person established in Slovenia and the taxable person established abroad,Verification of turnover data in the VIES system,Translation of the spontaneous information, Sending the spontaneous information and the eventual documentation to the relevant Member State via CCN/CSI e-mail,Reception of the eventual answer from the Member

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