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

Prevention

Imposition of other obligations, equal treatment

Special measures

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