Value added tax (VAT): administrative cooperation to combat tax evasion connected with intra-Community transactions

The dossier concerns VAT administrative cooperation to combat tax evasion connected with intra-Community transactions. The amendments replace several articles to align measures with the comitology procedures of Council Decision 1999/468/EC and the regulatory procedure, covering the categories and frequency of information exchanged, keeping databases up to date, electronic submission of information and returns, statistical data for evaluation, and keeping the European Parliament fully informed of envisaged measures.