Vallue-added tax fraud within the European Union
- Research questions and methods
- European Union regulations
- The detection and settlement of VAT fraud within the Netherlands
- A preliminary look at cases of fraud
- Concluding remarks
- Plan for the future
- Aronowitz, A.A., Laagland, D.C.G., Paulides, G.
- Place of publication:
- The Hague
- Year of publication:
This research project, to a certain degree, aims at filling the knowledge gap concerning organized business crime by highlighting one specific phenomenon, that of cross-border Vallue-Added Tax (VAT) fraud within the European Union. Insight is to be provided into:
a) the effectiveness of the present VAT control system; b) the vulnerability of legitimate trade to criminal inroads; c) the development of organized crime in this area.