The Resource Tackling VAT-fraud in Europe : a complicated international puzzle

Tackling VAT-fraud in Europe : a complicated international puzzle

Label
Tackling VAT-fraud in Europe : a complicated international puzzle
Title
Tackling VAT-fraud in Europe : a complicated international puzzle
Creator
Subject
Language
eng
Summary
In Europe, the fight against VAT fraud has attracted a lot of attention since the introduction of the current VAT system. The reason for this is simple: VAT fraud leads to significant distortion of the internal market, creates unfair competition and leads to missing tax revenues in the Member States. The latter can also lead to 'skewness' in the contribution of Member States to the EU budget. The European Commission (EC) has presented in the last decade numerous measures to combat VAT fraud. An analysis of these measures shows that Member States seem to address this 'European' problem mainly on a national level. The consequence hereof is that problems are not resolved at a European level and fraudsters have a ' free play', despite the flood of measures
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 44 (2016),
Geographic coverage
Europe
Language note
English
Label
Tackling VAT-fraud in Europe : a complicated international puzzle
Instantiates
Publication
Label
Tackling VAT-fraud in Europe : a complicated international puzzle
Publication

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