European Commission 3 September 1998, Report from the Commission to the Council and the European Parliament - VAT collection and control procedures applied in the Member States - Third Commission report [Article 12 of Regulation (EEC, Euratom) No 1553/89]

COMMISSION OF THE EUROPEAN COMMUNITIES Brussels, 03.09.1998 COM(1998) 490 final REPORT FROM THE COMMISSION TO THE COUNCIL AND THE EUROPEAN PARLIAMENT VAT Collection and Control Procedures applied in the Member States Third Commission Report [Article 12 of Regulation (EEC, Euratom) No 1553/89] CONTENTS 1. INTRODUCTION. 1 o u 2. FRAUD AND IRREGULARITIES 2 2.1 Fraud types 3 2.2 The risk sectors 5 3.