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Does the control of customs procedure 42 prevent and detect VAT evasion?

  1. Does the control of customs procedure 42 prevent and detect VAT evasion? : (pursuant to Article 287(4), second subparagraph, TFEU). Luxembourg : Publications Office of the European Union 2011 Luxembourg Publications Office of the European Union. 44 s. Special report, no. 13/2011. Available on Internet: <http://bookshop.europa.eu/en/does-the-control-of-customs-procedure-42-prevent-and-detect-vat-evasion--pbQJAB11012/?CatalogCategoryID=NtYKABstgQIAAAEjIIkY4e5K> ISBN 978-92-9237-421-1.

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