engleski

Missing Trader Fraud as part of Organized Crime in EU

Paper aims to present and analyse Missing Trader Fraud as the abuse of VAT rules on cross-border transactions within the EU through research of its different types: Acquisition fraud, Carousel fraud, Contra-trading. Though MTIC fraud is an issue of interest of experts in economy, accounting, financial law, tax law, it is rare in the focus of experts of criminal law who are engaged in prosecution and conviction of this criminal offence. Its very nature though requires specific knowledge and additional education of criminal law jurists in order to provide effective and above all legal criminal proceedings. The great jeopardy of this crime does not only derive from the high material damages caused, but from the meticulously organised and numerous perpetrators. Legal mechanism in combating MTIC fraud is sophisticated and well structured, noting the great importance of cooperation in information exchanges. Analysis elaborate problems detected in earlier practice of the European Court of Justice of the European Union ; in the Kittel and Recolta Recycling Case from 2006, as well as the recent judgement in the Case of Ivo Taricco and Others. Specific questions regarding MTIC fraud in Croatia are developed in particular.

missing trader fraud ; organised crime ; VAT ; tax evasion ; criminal offence

nije evidentirano