The course will show how the developments in tackling VAT fraud are part of a wider EU Compliance Risk Management approach based on the idea of segmenting taxpayers into clearly defined segments based on risk criteria as well as applying a mixture of preventive and repressive measures to prevent VAT fraud happening, for early detection and decisive case handling. Specific aspects concerning the VAT carousel or missing trader fraud will also be covered. In this regard the course will highlight the harmful effects that result from lack of transparency and lack of effective exchange of information and will illustrate the procedures and controls to be implemented to combat the VAT carousel. It will combine presentations of recent VAT fraud schemes (national, international – EU and non EU area) and discussions on possible ways of combating them.