Circular VAT Fraud by Transfer of Tax liability: The Case of the EU (CROSBI ID 75216)
Prilog u knjizi | izvorni znanstveni rad | međunarodna recenzija
Podaci o odgovornosti
Vinšalek Stipić, Valentina
engleski
Circular VAT Fraud by Transfer of Tax liability: The Case of the EU
Tax frauds with fake traders have existed since the 1980s, and are certainly not a new phenomenon. Likewise, ways to fight against these frauds have existed since the moment they first appeared. Just as the frauds have evolved over time, so have the proposals for solving them becoming more sophisticated and comprehensive. With the development of the VAT system in the European Union, the methods of fraud are also developing, and over time the EU member states realize that they cannot fight against these frauds alone. The directive on the common system of VAT in 2006 represents the unification and the beginning of the joint fight of the member states of the European Union against these frauds. The EU member states systematically reinforced the measures of the common fraud prevention strategy. One such measure is the transfer of tax liability between the member states of the European Union.
VAT, Circular frauds, VAT abuse, European Union
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Podaci o prilogu
278-300.
objavljeno
10.4018/978-1-6684-5007-9.ch012
Podaci o knjizi
Concepts, Cases, and Regulations in Financial Fraud and Corruption
Rafay, Abdul
Hershey (PA): IGI Global
2023.
9781668450079