European Union European Commission expects VAT gap of € 164 billion in 2020 11 September 202086 views1 min read Source Wolters Kluwer Avalara See also VAT Gap – €140 billion in 2018, with a potential increase in 2020 due to coronavirus Fraud / Tax evasion Flashback on ECJ cases – C-588/10 (Kraft Foods Polska SA) – Price reduced after the supply has taken place, acknowledgment of receipt of correcting invoice ECJ C-509/19 (BMW) – Judgment – Value of ‘free’ software to be added to the Customs Value of Imported electronic products