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The Excise Movement and Control System (EMCS) is built to a common specification prescribed by EC Regulation that applies in all 27 member states of the European Union. Some member states have been unable to implement the full reporting functionality of EMCS. The EU Commission, strongly supported by the UK, has developed interim solutions that enable these member states to provide the full, range of functions.The Government take revenue fraud very seriously and attach great importance to collaborative working with other member states and the EU Commission. Officials from HM Revenue and Customs are working closely with the Commission to highlight and disseminate best practice in the use of EMCS to identify and counter fraud. The UK is also actively engaged in multi-lateral control exercises and exchange of information with a number of member states as a means of tackling fraud and closing the tax gap. |