The measure is aimed at closing off certain forms of tax fraud, in particular so-called "carousel" schemes whereby goods are traded several times by different suppliers without VAT being paid to the tax authorities.
Meetme eesmärk on teha lõpp teatud maksupettustele, eelkõige nn. karussellpettustele, mille puhul erinevad tarnijad tarnivad kaupu mitu korda, ilma et seejuures maksuhalduritele makstaks käibemaksu.