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Mededeling COM (2012) 772/2 actieplan belastingfraude en ontduiking
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Paragraph 1. Introduction
Paragraph 2. Better use of existing instruments and Commission
Subparagraph 1. New framework for administrative
Subparagraph 2. Closing Savings taxation
Subparagraph 3. Draft anti-fraud and tax
Subparagraph 4. Quick Reaction Mechanism against
Subparagraph 5. Optional application of the VAT
Subparagraph 6. EU VAT forum
Paragraph 3. New Commission initiatives
Subparagraph 7. Recommendation regarding
Subparagraph 8. Recommendation on aggressive tax
Subparagraph 9. Creation of a Platform for Tax
Subparagraph 10. Improvements in the area of
Subparagraph 11. "TIN on EUROPA" portal
Subparagraph 12. Standard forms for exchange of information in the...
Subparagraph 13. A Euro denaturant for completely and partly...
Paragraph 4. Future initiatives and actions to be
Paragraph 4.1. Actions to be undertaken
Paragraph 4.1.1. Tackle mismatches and
Subparagraph 14. A revision of the parent
Subparagraph 15. A review of anti-abuse provision
Paragraph 4.1.2. Promote EU standards, instruments
Subparagraph 16. Promote the standard of automatic
Paragraph 4.1.3. Enhance tax compliance
Subparagraph 17. A European taxpayer's code
Paragraph 4.1.4. Enhance tax governance
Subparagraph 18. Reinforced cooperation with other
Paragraph 4.1.5. Enhance administrative
Subparagraph 19. Promote the use of simultaneous
Paragraph 4.1.6. Action regarding third
Subparagraph 20. Obtain an authorisation from
Paragraph 4.2. Actions to be undertaken
Paragraph 4.2.1. Enhance
Subparagraph 21. Develop computerised format for
Subparagraph 22. Use of an EU Tax Identification Number (TIN)
Subparagraph 23. Rationalise IT instruments
Paragraph 4.2.2. Tackle trends and schemes
Subparagraph 24. Guidelines for tracing money
Subparagraph 25. Enhance risk management
Subparagraph 26. Extend EUROFISC to direct taxation
Paragraph 4.2.3. Enhance tax compliance
Subparagraph 27. Create a one-stop-shop approach
Subparagraph 28. Develop motivational incentives
Subparagraph 29. Develop a tax web portal
Subparagraph 30. Propose an alignment of
Subparagraph 31. Develop an EU Standard Audit File for Tax (SAF-T)
Paragraph 4.3. Actions to be undertaken
Subparagraph 32. A methodology for joint audits by
Subparagraph 33. Develop mutual direct access to national databases
Subparagraph 34. Elaborate a single legal instrument for...
Paragraph 5. Conclusion
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COMMUNICATION FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT AND THE COUNCIL

An Action Plan to strengthen the fight against tax fraud and tax evasion

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