EPPO and OLAF access to VAT information at Union level

Key points

The EESC:

• fully supports the Commission’s efforts to promote a more comprehensive and holistic approach to tackling VAT fraud by enabling the European Public Prosecutor’s Office (EPPO) and the European Anti-Fraud Office (OLAF) to access value added tax (VAT) data under Council Regulation (EU) No 904/2010;

• acknowledges that in order to combat the most significant forms of VAT fraud, it is necessary to enable the competent authorities to swiftly collect, use and cross-reference VAT-relevant information across multiple Member States, thereby reducing delays in the competent tax authorities’ response to fraudulent activities;

• appreciates that the Commission’s proposal follows an ex post evaluation of the rules applicable under Council Regulation (EU) No 904/2010, taking into account feedback provided by the Member States. The EESC points out that no impact assessment was carried out in relation to the present proposal, although it acknowledges that this was due to an urgent request from Member States;

• welcomes the Commission’s intention to enhance cooperation between the relevant authorities fighting against VAT fraud, including the possibility of enhancing cooperation between Europol and Eurofisc within the Council Regulation (EU) No. 904/2010 framework and urges a further reinforcement of the structured cooperation among all the competent authorities in Member States.