Special Report 13/2011: Customs procedure 42 and VAT evasion

This report examines whether the EU's control of customs procedure 42 effectively prevents and detects Value Added Tax (VAT) evasion. It assesses the system's performance and identifies areas for improvement in safeguarding tax revenues.

The findings are relevant to tax authorities, customs administrations, and businesses involved in intra-EU trade. The report aims to enhance the integrity of the VAT system and ensure fair competition.