I propose to take Questions Nos. 164 and 195 together.
I am advised by the Revenue Commissioners that the matter to which the Deputy is referring is known as VAT carousel fraud. This involves the consignment of high value, low volume goods, typically computer processing units, CPUs, or mobile phones, through a chain of companies in two or more member states of the EU for the sole purpose of defrauding the Revenue authorities of the VAT payable on the goods in the country of eventual destination. The commissioners are well aware of this type of fraudulent activity and have been actively tackling it in collaboration with the Revenue authorities of the other member states concerned. To this end, the commissioners established a dedicated VAT carousel fraud unit some years ago, with the specific remit of addressing the issues and assisting other Revenue authorities under the mutual assistance directives and regulations. Since 2000, over 35 investigations have been carried out mainly in collaboration with the UK Customs and Excise but also with other Revenue authorities. The Criminal Assets Bureau has also been actively involved in some of these investigations.