The Resource A new defence for victims of EU missing-trader fraud?

A new defence for victims of EU missing-trader fraud?

Label
A new defence for victims of EU missing-trader fraud?
Title
A new defence for victims of EU missing-trader fraud?
Creator
Subject
Language
  • eng
  • eng
Summary
The downside of the system of fractionated remittance of VAT is that it makes the VAT system vulnerable to missing-trader fraud. Despite all anti-fraud measures that have already been taken in the European Union, the phenomenon of missing traders seems not to be under control. However, the accumulated anti-fraud measures and practices of the tax authorities have resulted in unacceptably high compliance burdens and uncertainty for the business community. In this article, the authors explain that newly available legal and technological means could make the burdens of the VAT system on EU businesses proportionate again. If Member States would make full use of its potential, Eurofisc could play a crucial role in the process of restoring the proportionality of the EU VAT system. If necessary, the ECJ could push Member States into the right direction
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 22 (2011),
http://library.link/vocab/creatorName
  • Amand, C
  • Boucquez, K
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • VAT fraud
  • missing trader fraud
  • anti-avoidance
Label
A new defence for victims of EU missing-trader fraud?
Instantiates
Publication
Note
20111011
Other control number
ivm041105.pdf
Label
A new defence for victims of EU missing-trader fraud?
Publication
Note
20111011
Other control number
ivm041105.pdf

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