Taxpayers and tax administrations : a satisfactory balance?

Control and declaration obligations are areas where VAT is the least harmonized in the EU. The absence of a uniform control and declaration system within the EU largely undermines trade in the internal market and results in considerable tax evasion and fraud. On basis of recent reports of the European Commission, this article highlights the reasons and effects of the multiplicity of the VAT control and declaration systems within the EU and provides an overview of the cooperation between the tax administrations of the EU Member States.