VAT fraud
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The concept VAT fraud represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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VAT fraud
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The concept VAT fraud represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- VAT fraud
245 Items that share the Concept VAT fraud
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- A VATcoin solution to MTIC fraud : past efforts, present technology, and the EU's 2017 proposal
- A new defence for victims of EU missing-trader fraud?
- A new weapon in the fight against e-commerce VAT fraud : information from payment service providers
- A perfect storm in the EU VAT : Kittel, R, and MARC
- A quick fix
- Addressing VAT fraud in developing countries : the tax policy-administration symbiosis
- Adoption of the e-commerce VAT package : the road ahead is still a rocky one
- Afghanistan's new VAT, part 1 : invoice matching or a unitary digital invoice
- Afghanistan's new VAT, part 2 : lessons from South Korea, China, and India's automation efforts
- Afghanistan's new VAT, part 3 : the elegance of the unitary invoice in Saudi Arabia, Fiji, and Samoa
- Aktionsplan zur Bekämpfung des Mehrwertsteuerbetrugs : Schaffung eines endgültigen Mehrwertsteuersystems für den grenzüberschreitenden Handel
- Amazon and eBay profiting from VAT evaders
- Analyse de la Directive 2006/69/CE du Conseil du 24 juillet 2006, visant à lutter contre la fraude TVA, et sa transposition en droit belge par la loi-programme du 27 décembre 2006
- Applying new technologies and digital solutions in tax compliance
- BTW-carrousel : de fiscaal- en straftrechtelijke aanpak en de gevolgen voor de organisatoren, medeplichtigen en hun afnemers
- BTW-carrouselfraude : geen kruid tegen gewassen?
- BTW-fraude
- Beating the carousel
- Being civil to MTIC fraudsters
- Betrugsbekämpfung in der Umsatzsteuer und den besonderen Verbrauchsteuern : die unterschiedliche Bedeutung des Bestimmungslandprinzips
- Betrugsbekämpfung und Mehrwertsteuer = Measures to combat VAT fraud
- Blockchain in global finance and tax
- Blockchain technology might solve VAT fraud
- Blocking the gap : the potential for blockchain technology to secure VAT compliance
- Business-friendly real-time reporting in the European Union : are we moving in the right direction?
- CJEU - recent developments in value added tax 2014
- CJEU - recent developments in value added tax 2019
- Car flipping in the U.K. : the VAT fraud marketplace and certified solutions
- Carousel fraud in the European Union
- Carrouselfraude : een Europees probleem vanuit Nederlands perspectief; een analyse van fiscale regelgeving en jurisprudentie
- Carrouselfraude en BTW -aansprakelijkheid
- Changes ahead for VAT in Poland
- Closing the VAT gap
- Combating VAT fraud : lessons from Korea?
- Combating VAT fraud through digital technologies : a reform proposal
- Combining modern technology and real-time invoice reporting to combat VAT fraud : no revolution, but a technological evolution
- Combining modern technology and real-time invoice reporting to combat VAT fraud : no revolution, but a technological evolution
- Commercio internazionale di prodotti informatici : frodi all'IVA comunitaria
- Controlli e sanzioni in materia di IVA. Spunti pratici e critici
- Criminal law aspects of the protection of the financial interests of the EU : with particular emphasis on the national legislation on tax fraud, corruption, money laundering and criminal compliance with reference to cybercrime
- Das Ende des generellen Reverse Charge Systems, das Reverse Charge System im Allgemeinen und die Beurteilung des EU-Schnellreaktionsmechanismus
- Das VAT eCommerce Package 2021 verwandelt Unternehmensprozesse
- Dat is verder geen probleem : vriendenbundel Jaap Zwemmer
- De toekomst van de Europese btw - the time is now
- Dealing with judicial antiavoidance doctrines in Russia and the U.S
- Der EuGH zur Versagung der Rechte auf Umsatzsteuerbefreiung und Vorsteuerabzug : finanzstrafrechtliche Aspekte für beteiligte Unternehmer
- Der Umsatzsteuerbetrug und Vorschläge zu seiner Bekämpfung in den Zeiten des Nolz
- Die "fahrlässige" Beteiligung an einem Mehrwertsteuerbetrug
- Die Strafpraxis bei Selbstbemessungsabgaben : subjektive Tatseite, strafbestimmender Wertbetrag, Strafbemessung
- Die Umsatzsteuer im Wandel : Real-time-Reporting in Deutschland
- Digital VAT carousel fraud : a new boundary for criminality?
- E-commerce in the European Union : can the EU VAT keep pace with the changing economy?
- EU VAT in jeopardy : clues from the Unitel Case (C-653/18)
- EU to take 'nuclear option' on VAT fraud with reverse charge systems
- Electronic marketplaces may be held liable for German VAT - new rules entered into effect on 1 January 2019
- Endgültiges Mehrwertsteuersystem in der EU
- Estudios sobre control del fraude fiscal y prevención del blanqueo de capitales
- European VAT system fights for survival
- European e-invoicing debate : will everyone follow the Italian example?
- Exchange of information for tax purposes
- Excise duty fraud, VAT fraud and money laundering : misconceived law enforcement practices and policies?
- Fighting VAT fraud and enhancing VAT collection in a digitalized environment
- Fighting e-commerce VAT fraud: new EU compliance obligations for payment service providers
- Fighting tax fraud and tax evasion in the EU : the 2012 Action Plan
- Fiji : a digital invoice system fights fraud and enforces real-time VAT compliance
- Finance (No. 2) Act 2017 Notes
- Finanzstrafrecht 2018 : offene Fragen der Umsatzsteuer-Delinquenz : mit neuester Rechtsprechung und Literatur zum Finanzstrafrecht
- Fiscaal praktijkboek 2009-2010 : indirecte belastingen
- Fisco 3.0 : le nuove sfide dell'evasione fiscale e una proposta politica
- Forward France
- France strikes back in fraud wars
- Fraud fighters
- Fraus legis in de BTW
- GCC VAT : the intra-gulf trade problem
- Georganiseerde BTW-fraude
- Global trends
- Going round in circles : MTIC fraud
- Gulf Cooperation Council : anti-fraud provisions in the UAE VAT law
- Gutglaubensschutz beim Vorsteuerabzug auch bei unrichtiger Rechnungsadresse : Sorgfaltsmassstab des ordentlichen Kaufmanns entscheidend
- Gutglaubensschutz und Vorsteuerabzug : Zur EuGH-Judikatur und der Inkrafttretensbestimmung des Paragr. 28 Abs. 30 Z 1 UStG
- Halifax day : abuse of law in European VAT
- Halting the horses : EU policy on the VAT carousel fraud in the EU emissions trading system
- Het arrest Part Service : het vervolg op Halifax
- Highlights of the European Commission's top 25 tax action worklist
- Hopes for VAT simplicity dashed
- Hungarian cases redirect EU VAT enforcement efforts
- Hungarian measures against carousel fraud : new trade control system
- Hungarian system to clamp down on VAT fraud : magic bullet or a nuisance?
- IVA. Operaciones ficticias. Obligación de ingreso del IVA devengado consignado en factura y su deducibilidad. Sanciones: neutralidad y proporcionalidad como límites a su imposición : Análisis de la STJUE de 8 de mayo de 2019, asunto C-712/17
- Improving VAT/GST : designing a simple and fraud-proof tax system
- Intra-Community VAT carousels
- Intracommunautaire ABC-transacties en fraus legis in de BTW
- Intracommunautaire leveringen en kettingtransacties in de bredere context
- Introduction of Halifax in the Belgian VAT legislation
- Introduction of new measures to tackle VAT fraud
- Italmoda : the birth of the principle of third-party liability for VAT fraud
- Italmoda : wat past klopt niet
- Italmoda: does the EU VAT Directive become the source of individuals' obligations?
- Italy : the proof for exchanges within the European Union for VAT exemption
- Joint and several liability as a measure to tackle VAT fraud : the Spanish perspective
- Joint and several liability relating to intra-Community acquisitions
- Just a formality! Substance over form in EU VAT and the right to deduct input VAT
- L'evasione nel sistema impositivo sul valore aggiunto
- La nuova giustizia penale tributaria : i reati - il processo : la delega fiscale e le novità in materia di abuso del diritto, elusione e collaborazione volontaria - le modifiche al sistema sanzionatorio ed i profili processuali
- La riforma dei reati tributari : le novità del d.lgs. n. 158/2015
- La sanzionabilità del cessionario IVA secondo il Ministero
- La trilogía Taricco : un análisis de la tutela multinivel de los derechos fundamentales en el ámbito tributario
- Lessons on VAT : the R case in the ECJ
- Limited e-invoicing does not stop VAT fraud, part 1 : the European Union
- Limited e-invoicing does not stop VAT fraud, part 2 : China
- Limited third-party liability in EU VAT matters
- Liquidity crisis, criminal sanctions and non-payment of VAT according to the Court of Justice of the European Union
- Los requisitos formales en el ejercicio del derecho a la deducción del IVA
- Lucha contra el fraude de IVA en la UE y el SII (Sistema de Información Inmediata) como solución
- MTIC damages claims get the GLO-ahead
- MTIC fraud : reverse charge implementation
- Massnahmen gegen den Mehrwertsteuerbetrug - Teil I : VwGH: Kein Vorsteuerabzug bei Fehlen formaler Rechnungsmerkmale
- Massnahmen gegen den Mehrwertsteuerbetrug - Teil II : EuGH: Vorsteuerabzug trotz Fehlens formaler Rechnungsmerkmale bei Gutgläubigkeit
- Massnahmen gegen den Mehrwertsteuerbetrug - Teil III : Reform des USt-Systems und Ausblick
- Mecsek-Gabona : the final step of the ECJ's doctrine on reliance on EU law for abusive or fraudulent ends in the context of intra-community transcations
- Medidas contra el fraude fiscal internacional
- Mehrwertsteuerbetrug in der EU : wer stoppt das Karussell? = VAT Fraud in the European Union : who stops the carousel?
- Methoden zur Vermeidung von Umsatzsteuer-Karussellgeschäften
- Missing trader inter-Community VAT fraud : U.K. Customs' response
- Mobilx Ltd (In Administration) and others v HMRC : is this the end of fraudulent evasion of VAT?
- Modernisering van de BTW
- MwSt-Schein- und -Karussellgeschäfte im Gemeinschaftsrecht : zugleich Anmerkungen zum Schlussantrag des Generalanwalts Maduro vom 16.2.2005 in den Rechtssachen Optigen, Fulcrum Electronics und Bond House Systems
- Neutrality and proportionality in VAT : making sense of an (apparent) conflict
- Never a dull moment
- New European approach to combat VAT fraud?
- New VAT rules for e-commerce : the final countdown has begun
- Nieuwe Europese aanpak btw-fraude?
- Non-economic activity - RIP
- Online platforms : a marketplace for tax fraud?
- Oscillazioni giurisprudenziali sulle "operazioni triangolari" finalizzate al mancato versamento dell'Iva
- Phishing and VAT fraud in CO2 permits : the digital invoice customs exchange solution
- Pragmatic policies to tackle VAT fraud in the European Union
- Protecting against VAT fraud
- Real-time solution to refund fraud : VAT lessons from Belgium, Brazil, and Quebec
- Recent Hungarian measures to combat VAT fraud
- Recent developments in German criminal law and their impact on VAT compliance
- Reducing the VAT gap : Polish experience and legislative measures introduced in years 2016-2018
- Reform of the EU VAT System for intra-community transactions
- Refund fraud? Real-time solution!
- Report of the EFS Seminar '50 Years of the EU Customs Union and EU VAT system : developments, challenges and alternatives' held on 14 February 2019, at the Erasmus University Rotterdam
- Report of the proceedings of the ninth Assembly of the International Association of Tax Judges held in Ottawa on 28 and 29 September 2018
- Revenue losses due to VAT gaps - a study of selected African countries
- Rights of taxable persons involved in VAT carousel fraud from an EU, Belgian and UK point of view today and tomorrow
- Ruled by algorithms : the use of 'black box' models in tax law
- S&I Electronics Ltd v HMRC and the state of MTIC VAT fraud
- Selbstanzeige bei Selbstbemessungsabgaben : Fallbeispiel zu Umsatzsteuervoranmeldungsdelikten
- Sintomatologia delle frodi IVA : l'indirizzo della recente giurisprudenza comunitaria
- Split payment : the validity of a not so new alternative VAT collection method
- Split payment mechanism as a VAT collection method : evidence from Poland
- Split payments in VAT systems : is this the future?
- Staatshaftung wegen Verletzung europäischen Mehrwertsteuerrechts
- Stop the carousel!
- Stop the carousel!
- Stopping EU VAT fraud with a third Invoicing Directive
- Stopping VAT fraud with DICE - digital invoice customs exchange
- Stopping the VAT leaks in the European Union?
- Stopping the carousel
- Strategies to address & combat VAT fraud
- Tackling VAT fraud
- Tackling VAT fraud : 13 ways forward
- Tackling VAT fraud : car flipping and computer chips on a carousel
- Tackling VAT fraud : possible ways forward
- Tackling VAT fraud in Europe : the international puzzle continues ..
- Tackling VAT-fraud in Europe : a complicated international puzzle
- Tax compliance : steuerstrafrechtliche Verantwortung in Unternehmen
- Taxation and the trading of carbon credits
- Taxpayers and tax administrations : a satisfactory balance?
- Technology : a key to solve VAT fraud?
- Technology can solve MTIC fraud - 2
- Technology can solve MTIC fraud - 3 and final
- Technology can solve MTIC fraud - VLN, RTvat, D-VAT certification [1]
- The Community's approach to VAT fraud
- The ECJ's Taricco saga on VAT fraud : the more there is of mine, the less there is of yours?
- The European Court of Justice's solution to aggressive VAT planning - further towards legal uncertainty?
- The European Union and more effective tax audits
- The Italian job - Voice over Internet Protocol MTIC fraud in Italy
- The Polish clearing house system : a 'Stir'ring example of the use of new technologies in ensuring VAT compliance in Poland and selected legal challenges
- The R Case and its impact on the destination priciple
- The VAT reader : what a federal consumption tax would mean for America
- The Vetsch case : new liability for fiscal representatives acting in a supply chain subject to VAT fraud?
- The changing landscape of the EU VAT : Digital VAT Package and Definitive VAT System
- The destination principle lost and double taxation justified in the battle against VAT fraud
- The first real-time blockchain VAT : GCC solves MTIC fraud
- The good faith doctrine in EU VAT law : a new holy grail for the taxable person
- The interpretation of the Sixth VAT Directive and the state-of-the-art harmonization of intra-Community VAT
- The knowing participation in VAT fraud : reflections on the content and the limits of a reasonable duty of due diligence
- The law alone can give us freedom - gulagging in VAT law
- The limitations of the VAT gap measurement
- The new European Union-Norway agreement on administrative cooperation in the field of VAT and other taxes
- The new VAT general reverse-charge mechanism
- The new VAT system and fraud
- The sad history of carbon carousels
- The year in review : Sri Lanka
- Third-party risks and liabilities in case of VAT fraud in the EU
- Transmissões "B2B" de bens intra-UE isentas de IVA : a jurisprudência do Tribunal de Justiça da União Europeia
- Trouble always comes in threes : the Taricco case saga and the Italian limitation period in VAT fraud
- Trust : a sustainable option for the future of the EU VAT system?
- UAB Resota v State Tax Inspectorate : Administrative case No A442-3046/2012
- Umsatzsteuerdelikte anhand von Beispielen : Verhältnis zwischen Voranmeldungs- und Jahresdelikt
- Unierechtelijke beginselen en BTW : wie, wat, waar belast
- VAT and international trade's crossroads : right, left or straight on?
- VAT fraud : problems and a Dutch solution
- VAT fraud : the ECJ considers the liability of the innocent trader
- VAT fraud : the South African experience
- VAT fraud : the tradable services problem
- VAT fraud and emission allowances
- VAT fraud and terrorist funding : the Azizi extradiction, part I
- VAT fraud and terrorist funding : the Azizi extradiction, part II
- VAT fraud and triangulation
- VAT fraud as a policy stimulus : is the U.S. watching?
- VAT fraud in the customer chain - cases from Germany
- VAT fraud mutation, part 1 : 'push' missing trader fraud and Dosanjh
- VAT fraud mutation, part 2 : Citibank as a transition
- VAT fraud mutation, part 3 : 'pull' missing trader fraud and Deutsche Bank
- VAT fraud with emission allowances trading
- VAT fraud, cryptocurrencies and a future for the VAT system
- VAT gap estimation : distinguishing between informality and fraud
- VAT in an EU and international perspective : essays in honour of Han Kogels
- VAT is about so much more than just fraud
- VAT on cross-border services
- VAT reform in the EU
- VAT trick
- VAT wrongly charged by the supplier and right of the customer to deduct, from an Italian and EU Perspective : where are we?
- VATCoin : can a crypto tax currency prevent VAT fraud?
- Valentine's day VAT
- Value added tax and the digital economy: the 2015 EU rules and broader issues
- Value added tax fraud
- Value-added tax fraud in the European Union
- Verboden handelingen
- Virtues and fallacies of VAT : an evaluation after 50 years
- VoIP MTIC - VAT fraud in Voice over Internet Protocol
- Voorstel voor ingrijpende aanpassing van btw-richtlijn gepubliceerd
- Wat is er geworden van de recente wetswijzigingen inzake BTW?
- Wet bestrijding onroerendgoed constructies
- What the future holds for Spanish VAT
- Wie betaalt de rekening? Het HvJ EG in Teleos, Colleé en Twoh
- Zappers - retail VAT fraud
- Åklagaren v Fransson : Case C-617/10
- Évasion fiscale et interprétation économique en matière de TVA : la lutte contre les abus dans l'impôt sur la consommation
- “Cashless taxpayer” : an innovative tool to stimulate reduction of the shadow economy in Poland
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/nP0mYDxjT50/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/nP0mYDxjT50/">VAT fraud</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
