1993年1月1日欧盟成员国间取消边境控制和海关边界，旨在确保商品自由流通。然而，这同时也导致了新的增值税欺诈形式——Missing Trader Intra-Community VAT Fraud的出现。此类欺诈行为每年给欧盟公共财政带来约100亿欧元的损失，凸显了欧盟增值税系统改革的紧迫性。
摘要：
The removal of border controls and customs boundaries between EU-Member States on 01.01.1993 was necessary to guarantee free movement of goods principle in the European Union. On one hand formal requirements in intra-community transactions for entrepreneurs has been therefore tempered, on the other new regulations have enabled to commit new types of VAT tax frauds. The new frauds, called by their nature Missing Trader Intra-Community VAT Frauds, bring huge losses to public finance in the EU. The estimates indicate the actual level of VAT fraud in the EU ca. 100 mld EUR per annum, which highlights the urgent need of changes in EU-VAT system.
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