EUROPEAN COMMISSION DIRECTORATE-GENERAL TAXATION AND CUSTOMS UNION Indirect Taxation and Tax administration Administrative cooperation and fight against fiscal fraud RISK MANAGEMENT GUIDE FOR TAX ADMINISTRATIONS Fiscalis Risk Analysis Project Group (FINANCIAL CODE: FPG/11) VERSION 1.02 (FEBRUARY 2006) Publisher: This Guide is published by the European Commission's Taxation and Customs Union Directorate General. Disclaimer: The opinions expressed in this publication are not necessarily those of the European Commission. Reproduction of the text is authorised, except for commercial purposes, provided that the source is mentioned.