| VATCEP2010 | Elements to liability to a civil evasion penalty |
| VATCEP2020 | Attribution |
| VATCEP2030 | When an act of evasion takes place |
| VATCEP2040 | Cases involving the submission or absence of returns |
| VATCEP2050 | Failure to notify cases |
| VATCEP2060 | Burden and standard of proof |
| VATCEP2070 | Proving dishonesty |
| VATCEP2080 | Deferred payment of VAT - permanent deprivation |
| VATCEP2090 | Double Jeopardy |
