As fraudsters often exploit the absence of effective cooperation between tax administrations by carrying out fictitious transactions involving third countries, several Member States have pointed to the need to have tools of administrative cooperation similar to those already in force within the EU also available for use with third countries.
Therefore, the Commission considers that such an authorisation to negotiate bilateral agreements with third countries aiming at an effective and binding framework for administrative cooperation in the field of VAT is absolutely required. The Commission could present a proposal for such an authorisation by 2013.
