Evasion of VAT
Absence of provisions in national law
Acquisitions
Assessment
20-year time limit
Penalty based on larger amount of VAT than that determined
Director's liability
Generally
Restraint order
Evasion taken into account in the member state of dispatch
Evasion, meaning
Fraudulent
Entry and search of premises and persons
Penalty
General anti-abuse rule
Binding of tax arrangements to lead arrangements
Penalty
Goods dispatched or transported within the community
Imported goods
Penalty
Refusal of rights to deduction, exemption or refund
Sale of anabolic steroids
Tax evasion carried out in the member state of arrival
Transactions leading to the purchases