rec_3

(3) To date, cooperation between the tax authorities of the Member States (the ‘tax authorities’) to combat VAT fraud has been usually based on records held by the businesses which are directly involved in the taxable transaction. In cross-border business-to-consumer supplies, which are typical within the field of e-commerce, it is possible that such information is not directly available. Thus new tools are necessary to enable tax authorities to combat VAT fraud in an effective way.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-13 · Text as adopted (Official Journal); later amendments are not incorporated in this text.