Vallue-added tax fraud within the European Union

Vallue-added tax fraud within the European Union

pilot study

Summary

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.

Index

Foreword

  1. Introduction
  2. Research questions and methods
  3. European Union regulations
  4. The detection and settlement of VAT fraud within the Netherlands
  5. A preliminary look at cases of fraud
  6. Concluding remarks
  7. Plan for the future
References
Appendices

Publication data

Author(s):
Aronowitz, A.A., Laagland, D.C.G., Paulides, G.
Organization(s):
WODC
Place of publication:
The Hague
Publisher:
WODC
Year of publication:
1995
Series:
Geen