"ärandamise" või "kaaperdamise" taga on olukord, kus seadusjärgne valdaja ei saa oma omandit sel ajal kasutada. Käibemaksukohustuslase registreerimisnumbrit on aga selle omanikul, hoolimata teiste poolt alusetult kasutamisele, võimalik pidevalt kasutada. Juriidilises keeles oleks mõiste vaste puhul seetõttu tõenäoliselt täpsem kasutada mõistet "väärkasutus", kuigi minu arust annab "ärandamine" ka piisava pildi.
Potential "missing traders".
(a) Information relating taxable persons for whom a VAT identification number has been cancelled or is no longer valid due to an absence or simulation of economic activity, and who have made intra-Community transactions. – The VAT registration number that has been cancelled. – The name and address of the taxable person. – The date of and reason for the cancellation.
(b) Taxable persons who are potential "missing traders" but whose VAT identification number has not been cancelled. – The VAT registration number, name and address of taxable person. – The reason why he is considered as a potential or suspected "missing trader". (c) Information on taxable persons who carry out intra-Community supplies and their customers in other Member States in cases where the customer is a potential "missing traders" or a "hijacked VAT registration".
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