On 2 March 2017, the European Commission published a public consultation on administrative cooperation and the fight against VAT fraud. According to the consultation release, the Commission aims to update the rules governing the administrative cooperation and the fight against cross border VAT fraud with a view to improve the functioning of the single market and tackling the heavy losses to the Member States and EU revenues. This administrative cooperation assistance is currently governed by Council Regulation (EU) No 904/2010 of 7 October 2010. The purpose of the consultation is: To gather views from stakeholders other than tax administrations about...