(d)

in respect of revenue arising from VAT own resources, any act or omission committed in cross-border fraudulent schemes in relation to: the use or presentation of false, incorrect or incomplete VAT-related statements or documents, which has as an effect the diminution of the resources of the Union budget; non-disclosure of VAT-related information in violation of a specific obligation, with the same effect; or the presentation of correct VAT-related statements for the purposes of fraudulently disguising the non-payment or wrongful creation of rights to VAT refunds.

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Source: EUR-Lex (Cellar) · retrieved 2026-09-25 · Text as adopted (Official Journal); later amendments are not incorporated in this text.