Address the problem of fraud caused by a previously misused VAT exemption for goods valued at under €22 coming from outside the EU which can distort the market and create unfair competition. Previously, fraudsters had been able to mislabel high value goods in small packages as having a value under the threshold of €22, making the goods exempt from VAT and creating an unacceptable gap of €1 billion in revenues which would otherwise have gone to the budgets of EU Member States.
Auparavant, les fraudeurs pouvaient étiqueter de manière abusive des biens de grande valeur comme ayant une valeur inférieure au seuil de 22 EUR, les faisant ainsi échapper à la TVA et créant de la sorte un déficit inacceptable d'un milliard d'euros de recettes qui, autrement, auraient alimenté les budgets des États membres de l'UE.