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Session 2006-07 Publications on the internet European Union Committee Publications |
| European Union - Twentieth Report Here you can browse the report which was ordered by the House of Lords to be printed 8 May 2007.
FOREWORD—What this report is about
CHAPTER 1: THE DEVELOPMENT OF MISSING TRADER INTRA-COMMUNITY FRAUD Figure 2: An MTIC fraud including extra-Community trade
CHAPTER 2: TACKLING MTIC FRAUD: ACTIONS TO DATE
Disruption of criminal activity
CHAPTER 3: FURTHER ADMINISTRATIVE ACTIONS
Real-time logging of trades and verification of counterparties Collection of VAT in real-time
Figure 4: The Destination System 3.3 Origin System or Flat Rate Origin System without Clearing House
CHAPTER 5: SUMMARY OF CONCLUSIONS
APPENDIX 1: Sub-Committee A (Economic And Financial Affairs, And International Trade)
Oral Evidence
Oral evidence, 9 January 2007 Mr Rudy Volders, Director, and Mr Yannic Hulot, Fiscal Co-ordinator Research, Belgian Finance Ministry Oral evidence, 10 January 2007 Commissioner Kovacs, Commissioner for Taxation and Customs Union, and Mr Stephen Bill, Head of Cabinet, European Commission Written evidence Oral evidence, 10 January 2007 Mr John Arnold and Mr Ian Hayes, Institute of Chartered Accountants in England and Wales, and Mr Chas Roy-Chowdhury, Association of Chartered Certified Accountants Written evidence by Institute of Chartered Accountants in England and Wales Written evidence by Association of Chartered Certified Accountants Oral evidence, 30 January 2007 Supplementary written evidence by Institute of Chartered Accountants in England and Wales Rt Hon Dawn Primarolo MP, Paymaster General, HM Treasury, Mr Mike Eland, HM Revenue & Customs, and Mr Richard Brown, HM Treasury Written evidence Supplementary written evidence Oral evidence, 6 February 2007 Supplementary letter by Rt Hon Dawn Primarolo MP Further supplementary letter by Rt Hon Dawn Primarolo MP Mr Royston Ford, Cunningham Lindsey Marine Written evidence Oral evidence, 27 February 2007 Ms Angela O'Hara, Vodafone, Mr Fred Howarth, Federation of Technological Industries, and Dr Michael Cheetham, Bond House Ltd Written evidence by Federation of Technological Industries Written evidence by Dr Michael Cheetham Oral evidence, 27 February 2007 Mr Mike Eland and Mr Tony Walker, HM Revenue & Customs, and Mr Richard Brown, HM Treasury Oral evidence, 17 April 2007
Written evidence
Chartered Institute of Taxation Earthshine Ltd Hassan Khan & Co Solicitors Institute of Chartered Accountants of Scotland Institute of Indirect Taxation The Law Society OCS SPF Finances Belgique OLAF Olympia Technology Ltd PricewaterhouseCoopers
NOTE: References in the text of the report are as
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