The Resource Fighting tax fraud and tax evasion in the EU : the 2012 Action Plan

Fighting tax fraud and tax evasion in the EU : the 2012 Action Plan

Label
Fighting tax fraud and tax evasion in the EU : the 2012 Action Plan
Title
Fighting tax fraud and tax evasion in the EU : the 2012 Action Plan
Creator
Subject
Language
eng
Summary
On 6 December 2012, the European Commission of the European Union presented its Action Plan to strengthen the fight against tax fraud and tax evasion. This article points out that there are, from a legal point of view, certain shortcomings in the Action Plan, which concern the criminal law aspects of tax fraud and tax evasion and value added tax (VAT) fraud. This article seeks to explore how the Action Plan can recover from these defects. Some suggestions are offered for repairing the shortcomings
Citation source
In: EC tax review. - Alphen aan den Rijn. - Vol. 24 (2015),
Geographic coverage
Europe
Language note
English
Label
Fighting tax fraud and tax evasion in the EU : the 2012 Action Plan
Instantiates
Publication
Label
Fighting tax fraud and tax evasion in the EU : the 2012 Action Plan
Publication

Library Locations

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