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EUROFISC - A multilateral warning system of the Member States for combating VAT fraud

Audit Id 1456846273072
Title EUROFISC - A multilateral warning system of the Member States for combating VAT fraud
Название на языке оригинала

Eurofisc ein multilaterales Frühwarnsystem der Mitgliedstaaten zur Bekämpfung des Mehrwertsteuerbetrugs

German

Год 2015
Предмет

Auditing and Financial Management

EU Funds

Fraud/Corruption

International Affairs

Taxation and Duties

ТиП

Performance

Действие

Cooperative

оПисания The current value added tax (VAT) system in the European Union (EU) provides opportunities for intra–Community fraud that all Member States have to deal with. This is sufficient reason for the Supreme Audit Institutions (SAIs) of the EU to address this topic. Due to its European dimension, the SAIs considered it necessary to cooperate in their audit activities. Consequently, a number of coordinated audits were conducted during the last years. With this audit on EUROFISC, the SAIs of Austria, Germany and Hungary continue the tradition of cooperation in auditing public revenues. The coordinated audit was conducted in 2013 and 2014 by each SAI in its territory and according to its own mandate. Their audit activities resulted in national reports for each of the three participating countries, and in this report, which presents the overall and synthesized conclusions and recommendations supported by the relevant audit observations. The audit period covered the years 2011 to 2013.
Author

Austria

Germany

Hungary

Материалы

Joint report

English

Download report

Joint report

German

Download report
Контакт
Sandra Fuchs, International Department, Austrian Court of Audit
1B3@rechnungshof.gv.at
http://www.rechnungshof.gv.at/en/home.html
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