World Business Advices

The Administration of Fiscal Affairs (AFZ) is the coordinating entity. This includes: international relations, the preparation of legislation and the coordination of legal and regulatory provisions, and an anti-fraud Committee (AFC). The Administration and the Corporate Income Tax (Aoife) has for years advocated the merging of the control of direct taxes and VAT.

The Administration of the Cadastre, Registration and (AKRED) is the result of a merger. The Administration of Customs and Excise will stay as it was in 1992 but its work had been moved from the border to the interior. This now includes all checks on behalf of the VAT, taxes, refunds of EU agriculture, drug, prohibited weapons, counterfeiting and other illicit products, including the license or registration, insurance and inspection of vehicles.

The Administration of the Collection is perhaps the most ambitious project, stemming from the intention to create a single “cash” or a single “account” for all taxes. The figures to notices, prosecutions and precautionary measures are impressive, but the figures of the taxes unpaid or overdue even more than 10 billion euros in direct taxes and another more than 10 billion euros in taxes.

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