Control of VAT in intra-community trade in Finland

1
Control of VAT in intra-community trade in Finland

• Gross VAT revenue receipts 2003
• Tax Administration 14 087 mill.
• Customs 2 894 mill.
• Combat against black economy
• Plays key role in developing tax surveillance and
  auditing.
• In the governmental level a special Action Plans
  to reduce the economic crime and black economy
• Special project established in March 2000 by the
  Tax Administration, Police, Customs and the
  Enforcement Authorities.
• Special working group has been set up at the
  National Board of Taxes to fight carousel fraud.
• Systematically gathered surveillance data.
• Special computer applications for their analysis.
• real-time attack audits.
• teams tracing criminal gains.

2
Intra-community VAT fraud cases Finland

• Mobile phones
• Data components
• Cars
• Yachts
• Services
• Distance selling frauds
• Frauds on intra-community acquisitions and
  supplies
• OTHER VAT- PROBLEMS
• Tax avoidance and evasion concerning the isle
  Aland/Ahvenanmaa
• VAT repayment frauds in intra- community trade
  and in intra community trade followed by export
  to third countries (Russia).
• PERFORMANCE AUDITS BY THE STATE AUDIT OFFICE
  FINLAND
• 173/54/98 Control of Value Added Tax
• 377/54/02 Combating the Underground Economy and
  Financial Crime