VAT Avoidance - Special Issues

The IOTA workshop will deal with VAT avoidance, not only sharing information about complex schemes but also by trying to provide a way forward on unsolved issues of the attending members. The event will cover the following:

• general experiences related to such schemes, degree of their widespread and the effect they have on VAT revenue and fair competition;
• types of schemes, sectors where avoidance schemes are most commonly used;
• how to find such cases – selection and detection;
• experience from litigation/cases in proving reality over formality
• appropriate legal and/or administrative solutions to be used effectively for tackling such VAT avoidance schemes.