Combating tax evasion in intra-Community transactions

This procedure focuses on strengthening the cooperation between EU member states to stop tax evasion and fraud linked to goods and services traded across borders. It aims to close loopholes that allow businesses to avoid paying Value Added Tax (VAT) when moving products between different EU countries.

This will primarily affect businesses engaged in cross-border trade and national tax authorities. It ensures a fairer playing field for honest companies by reducing the financial losses caused by organized tax fraud.