VAT: Tax Evasion

(asked on 22nd December 2015) - View Source

Question to the HM Treasury:

To ask Her Majesty’s Government what assessment they have made of their obligation under EU law to prevent VAT evasion.


This question was answered on 8th January 2016

In considering fraud against European own resources, including VAT collection, the European Court recently clarified in the Taricco judgment that Member States are obliged under EU law (Article 325 of the Treaty on the Functioning of the European Union) to have in place effective and dissuasive criminal penalties against VAT fraud. The UK applies a full range of penalties to address various behaviours from dishonesty and deliberate inaccuracies through to criminal prosecutions for VAT offences.


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