Prioritizing Voluntary Tax Compliance in Slovakia and the EU

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Promoting voluntary tax compliance to combat tax fraud and evasion is a shared priority of Slovakia and the EU. The European action plan focuses on selected issues such as VAT fraud, risk management, exchange of information, anti-abuse provisions, sanctions, and inter-agency cooperation. The plan includes measures like a quick reaction mechanism and optional application of VAT reverse charge. Additionally, best practices and strategies for risk management, exchange of information, and combating VAT fraud are outlined in the plan.

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Promoting Voluntary Tax Compliance as a Common Priority of Slovakia and the EU 17. 05. 2013, Hotel B rik EUROPEAN ACTION PLAN TO STRENGTHEN THE FIGHT AGAINST TAX FRAUD AND EVASION

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. http://ec.europa.eu/taxation_customs/resources/documents/taxation/tax_fraud_evasion/com_2012_ 722_en.pdf http://ec.europa.eu/taxation_customs/resources/documents/taxation/tax_fraud_evasion/c_2012_88 06_en.pdf http://ec.europa.eu/taxation_customs/resources/documents/taxation/tax_fraud_evasion/c_2012_88 05_en.pdf

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

VAT FRAUD: THE VAT GAP SK - EU 27(*) (PROVISIONAL) % 45.0 40.0 35.0 30.0 CASE 25.0 Reckon CASE EU-27 (without CY) 20.0 15.0 10.0 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 (*) Except CY

VAT FRAUD: THE ACTION PLAN Quick reaction mechanism. Optional application of VAT reverse charge.

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.

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.

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

STRENGTHEN ANTI-ABUSE PROVISIONS A review of anti-abuse provisions in EU legislation. Recommendation on tax havens. Recommendation on a general anti-abuse rule.

SANCTIONS AND PENALTIES Study on the opportunity and feasibility to align the definition of certain types of tax offences.

A WHOLE OF GOVERNMENT APPROACH Reinforced cooperation with other law enforcement bodies: Police. Justice. Social security authorities. Anti-money laundering auth.

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 Let's go go ahead ahead! !