Study to quantify and analyse the VAT gap in the EU-27 Member States

General Objectives of the Project

The objective of this study is to better understand the recent trends in the field of VAT fraud, by updating the VAT gap estimates for 2000-2006 and by providing estimates for the VAT gap for the period 2007-2010, as well as expanding the scope of the study to include the Member States that were not included in the initial study (Cyprus, Bulgaria and Romania).

Involvement of CASE

i) Setting up methodological guidelines
ii) Collection of data for 27 EU countries
iii) Calculation of VAT gaps for 27 EU countries
iv) Validation of results and examination of trends
vi) Write up of final report