Taxation of Intra-Community Supplies of Goods

In this article, the author explains how, in relation to intra-Community supplies of goods, the current leaks in the VAT system at the internal borders of the European Union can be closed by using the recapitulative statement as an instrument through which the supplier of the goods accounts for VAT in the customer’s Member State. In the process, the author also closes other leaks in the EU VAT system.