F2013 FPG76 - Project group on VAT registration and de-registration - Identification of best practices (E02613)
Group which does not operate on a permanent basis
TAXUD - Taxation and Customs Union DG
The objectives of the project group are to share best practices, and in particular:
a) regarding registration procedures:
• to indentify and analyse differences in the national requirements in place for VAT registrations;
• to discuss whether and how information collected during the registration procedures are or can be efficiently used for risk analysis purposes.
b) regarding de-registration procedures:
• to discuss existing de-registration practices in different Member States;
• to evaluate the effectiveness of the existing practices with regard to the timely identification of possibly fraudulent actors.
Coordinates with Member States, exchange of views
08 Feb 2012
10 May 2012