Project description
Advanced technologies against VAT fraud
Fraud related to Value Added Tax (VAT) results in billions of euro worth of losses for the EU and its Member States. It also undermines the very foundation of the EU’s internal market. Advanced technologies like Big Data analysis and complex algorithms can significantly restrict VAT fraud in the EU. The EU-funded VATTECH project will investigate the role of new technologies in reporting, collection and auditing of VAT from a legal perspective. The project will map the advanced technologies used within the VAT area and identify those that are the most efficient. It will also assess the functionality and consistency of these technologies in terms of taxpayer rights, the EU legal framework and the potential for harmonisation.
Objective
Billions of euros are being lost yearly by EU Member States (MS) due to fraud related to Value Added Tax (VAT) . VAT fraud erodes budgets of both MS and the EU and leads to distortions of competition. It affects honest businesses and consumers and violates the very fundaments of the Internal Market. The loss of tax revenue impedes the fulfilment of redistributive tasks of the MS and thus their role in protection of basic economic and social rights of individuals. The advancement of new technologies – including big data analysis and ever more complex algorithms – has the potential to significantly reducing VAT fraud across the EU. The overall aim of the project on “New technologies in VAT reporting, collection and auditing: legal opportunities and challenges” (VATTECH) is to investigate – from a legal perspective - the opportunities and challenges in the use of new technologies in reporting, collection and auditing of VAT. I will do this by:
a) Mapping the new technologies used within the VAT area, identify the most efficient ones along with the legal base and background related to these technologies;
b) Evaluating the identified technologies based on functionality and consistency with taxpayer’s rights, and the existing EU’s legal framework;
c) Based on a) and b), assessing the potential (functional as well as legal) for extension and harmonization of the evaluated technologies to the whole of EU.
My ambition is to provide important, new insights into the EU VAT system, and through that, to make a significant contribution to the improvement of the tools to combat VAT fraud, administrative cooperation and exchange of information on VAT between and across EU MS.
Fields of science (EuroSciVoc)
CORDIS classifies projects with EuroSciVoc, a multilingual taxonomy of fields of science, through a semi-automatic process based on NLP techniques. See: The European Science Vocabulary.
CORDIS classifies projects with EuroSciVoc, a multilingual taxonomy of fields of science, through a semi-automatic process based on NLP techniques. See: The European Science Vocabulary.
- natural sciences computer and information sciences data science big data
- social sciences sociology governance taxation
- social sciences law international law
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Keywords
Project’s keywords as indicated by the project coordinator. Not to be confused with the EuroSciVoc taxonomy (Fields of science)
Project’s keywords as indicated by the project coordinator. Not to be confused with the EuroSciVoc taxonomy (Fields of science)
Programme(s)
Multi-annual funding programmes that define the EU’s priorities for research and innovation.
Multi-annual funding programmes that define the EU’s priorities for research and innovation.
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H2020-EU.1.3. - EXCELLENT SCIENCE - Marie Skłodowska-Curie Actions
MAIN PROGRAMME
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H2020-EU.1.3.2. - Nurturing excellence by means of cross-border and cross-sector mobility
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Topic(s)
Calls for proposals are divided into topics. A topic defines a specific subject or area for which applicants can submit proposals. The description of a topic comprises its specific scope and the expected impact of the funded project.
Calls for proposals are divided into topics. A topic defines a specific subject or area for which applicants can submit proposals. The description of a topic comprises its specific scope and the expected impact of the funded project.
Funding Scheme
Funding scheme (or “Type of Action”) inside a programme with common features. It specifies: the scope of what is funded; the reimbursement rate; specific evaluation criteria to qualify for funding; and the use of simplified forms of costs like lump sums.
Funding scheme (or “Type of Action”) inside a programme with common features. It specifies: the scope of what is funded; the reimbursement rate; specific evaluation criteria to qualify for funding; and the use of simplified forms of costs like lump sums.
MSCA-IF - Marie Skłodowska-Curie Individual Fellowships (IF)
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Call for proposal
Procedure for inviting applicants to submit project proposals, with the aim of receiving EU funding.
Procedure for inviting applicants to submit project proposals, with the aim of receiving EU funding.
(opens in new window) H2020-MSCA-IF-2020
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Net EU financial contribution. The sum of money that the participant receives, deducted by the EU contribution to its linked third party. It considers the distribution of the EU financial contribution between direct beneficiaries of the project and other types of participants, like third-party participants.
1165 KOBENHAVN
Denmark
The total costs incurred by this organisation to participate in the project, including direct and indirect costs. This amount is a subset of the overall project budget.