Value-added tax fraud in the European Union

Value-added tax fraud in the European Union

Summary

Questions addressed in this project included:

  1. What are the existing control mechanisms and how do they operate? What public bodies are responsible for the fight against Value Added Tax (VAT) fraud and what are their competencies? What are the possibilities to exchange information between member states on VAT irregularities and how are these put into action?
  2. What techniques of VAT fraud are being used? Which legitimate branches of industry are being affected by this fraud in the sense of a) damage inflicted and b) complicity of the 'legitimate' entrepreneurs? What are the structures of the organizations or networks and what are the profiles of the crime-entrepreneurs involved?

Index

Foreword

  1. Introduction
  2. Research questions and methods
  3. European Union regulations
  4. Detection and settlement of VAT fraud in the European Union: a summary of 4 countries
  5. VAT fraud: the markets it affects, the damage it causes
  6. Fraud constructions: modus operandi and safeguarding the operation
  7. VAT fraud perpetrators
  8. Summary and conclusions
Appendices
References

Publication data

Author(s):
Aronowitz, A.A., Laagland, D.C.G., Paulides, G.
Organization(s):
WODC
Place of publication:
Amsterdam
Publisher:
Kugler Publications
Year of publication:
1996
ISBN:
90-6299-136-x
Series:
Geen

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