The Resource Carousel fraud in the European Union

Carousel fraud in the European Union

Label
Carousel fraud in the European Union
Title
Carousel fraud in the European Union
Creator
Subject
Language
eng
Summary
In view of its broad taxable base and high rates, the VAT system provides ample opportunities for criminals to commit fraud. In this article, the author describes carousel fraud and, on the basis of the case law of the European Court of Justice, its VAT aspects. He also describes the possible measures aimed at combating that form of VAT fraud
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 19 (2008),
Geographic coverage
Europe
Language note
English
Label
Carousel fraud in the European Union
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
Processing Feedback ...