The Parties shall cooperate on combating and preventing criminal and illegal activities, organised or otherwise, such as

Intensify the fight against fiscal fraud.

This point of view is best documented by the fact that, before 1993, no problems were ascertained with transport consignments within the EU, and that these first arose after the removal of the previous customs formalities.

illegal economic and financial activities such as counterfeiting, fiscal fraud and public procurement fraud

Firstly, Mr President, the difference in rates.

ADMINISTRATIVE ASSISTANCE IN CASES OF TAX FRAUD OR THE LIKE

illegal economic and financial activities such as counterfeiting, fiscal fraud and public procurement fraud

J.P. Sá Couto dismissed all the accusations regarding alleged fiscal fraud within the company.

Money laundering must be combated, as must organised crime and tax fraud.

Develop estimations for regional accounts following the SNA 1993 ESA 1995 methodology

Reduce the grey economy by effective and non discriminatory enforcement of tax legislation and intensifying the fight against fiscal fraud.

The Parties shall strive to enhance cooperation and sharing of experiences in combating tax fraud, and in particular carousel fraud.

The United States was found guilty of two billion dollars' worth of fiscal fraud and it has changed nothing.

As a supplementary question, I would like to ask whether you are in any way able to forecast your action, seeing as the Commission appears to be ready and willing whereas, if I am not mistaken, there seems to be some reticence or disagreement within the Council.

It is advance deduction of tax within the business chain that facilitates this evasion of tax in the first place and that should therefore be abolished.

Improve implementation of tax laws, focussing on revenue collection and control in order to reduce tax fraud.

In mid July 1995, company Β was suspected of effecting transit operations which were not completed at the location intended.

The requesting State s suspicion of tax fraud or the like may be based on

The requesting State's suspicion of tax fraud or the like may be based on

The requesting State's reasonable suspicion of tax fraud or the like may be based on

Similar derogations have been granted to other Member States in order to counter tax avoidance or evasion and have been found to be effective.

In the end, we were able to make a certain degree of progress, since we provided for qualified majority voting in the cases of administrative cooperation and the fight against tax fraud and tax evasion.

We have established that there is a clear desire to open up to cooperation in the area of combating tax fraud, and this is no small thing.

The first is the issue of tax fraud in a specific area, that of VAT in intra Community and triangular operations.

The like includes only offences with the same level of wrongfulness as is the case for tax fraud under the laws of the requested State.

The measures are proportionate to the objectives pursued since they are intended to apply to specific supplies which pose considerable risks of tax evasion.

The requested measures are to be considered as measures to prevent certain types of tax evasion or avoidance in the above sectors.

Continued approximation of tax and customs legislation to the EU acquis and further increase the administrative capacity to enforce legislation and to fight against corruption, cross border crime and fiscal evasion.

Appointed by Giulio Andreotti, Giudice conspired with oil magnate Bruno Musselli and others in a lucrative tax fraud of as much as 2.2 billion.

Because they are one reason why prices differ, which is one reason why smuggling and tax fraud are on the rise.

The requested measure is to be considered first and foremost as a measure to prevent certain types of tax evasion in the ready to wear clothing industry.

This has the effect of simplifying the work of the tax authorities for charging the tax and of preventing certain types of tax evasion or avoidance.

As for economic cohesion, it is still based on policies of aid, which are inadequate as instruments, insufficient in terms of quantity, and above all mistaken in terms of their underlying logic.

Many have received lectures on their levels of fraud and corruption, as if European VAT has not been, since 1993, a major factor for serious tax fraud.

Continue to strengthen and modernise the Public Revenue Agency, focussing on revenue collection and control in order to reduce tax fraud.

Increase the administrative capacity to implement customs legislation, and to fight against corruption, cross border crime and fiscal evasion.

The signatories to this Memorandum of Understanding note that the definition of tax fraud for the purposes of Article 13 of the Agreement concerns only needs relating to the taxation of savings within the framework of this Agreement and is without prejudice to developments and or decisions relating to tax fraud under other circumstances and in other forums.

The FIOD also explained its working method, which involved dividing its investigative resources between different problem areas, such as drugs, tax fraud, customs fraud, dealing with inward requests for information, etc.

It is through our tax regulations, which are in part difficult to understand, that we are laying ourselves open to fraudsters and indirectly promoting tax fraud.

Ensure continued approximation of customs and taxation legislation to the acquis, and further increase the administrative capacity to implement this legislation, and to fight against corruption, cross border crime and fiscal evasion.

Article 105

Swindler?

Form in which information is to be communicated

The establishment at Community level of taxation on speculative capital movements and reinforcement of the fight against fraud and tax evasion.

The aim of that derogation was to avoid abuse of the exemption for investment gold and thus to prevent certain types of tax evasion or avoidance.