In 2009, the courts of the Netherlands (Algemene Rekenkamer), Germany (Bundesrechnungshof) and Belgium examined the treatment of intra-Community VAT fraud. As part of this audit, which was carried out in parallel with the Netherlands, Germany and Belgium, the central question raised was whether the tax authorities had sufficient resources to deal with this fraud. In the first part, the audit examines the measures available to the authorities to prevent malicious people from setting up fraud (prevention) systems. The audit then examines the available measures to detect and dismantle existing fraud schemes (detection). Finally, it analyzes whether the infringements found (and how many) have led to an effective recovery of the amounts of VAT due, arrears and fines (repression).
As part of a follow-up audit carried out in 2011-2012, the three courts examined the efforts made by the national administrations to implement the recommendations made in 2009.
The Court of Auditors acknowledges that the administration has taken initiatives to implement a number of recommendations. Thus, companies that file only "nil" statements are now being investigated more quickly.
In the area of fraud prevention, efforts are still needed to make it possible to use the background information when assigning a VAT number. The Court also encourages the administration to intensify its efforts within the Benelux to formulate proposals for a uniform European policy on registration and cancellation.