Add to ORKGThe Member States of the European Union (EU) are missing billions of Euros each year as a result of cross-border VAT fraud. After its introduction, the current VAT system appeared to contain flaws and proved to be vulnerable to fraud. Tackling VAT fraud since then has become serious business within the EU. Despite the fact that there seems to come no end to new measures to combat fraud, so far though those measures seem not to be very effective. In June 2013, the European ministers again agreed on some (temporary) measures to combat fraud. Do these new measures make sense? And will they lead to an effective European approach to VAT fraud
The paper analyses the first Value Added Tax (VAT) fraud on Voice over Internet Protocol, the Phunca...
The creation of the single market in the European Union facilitated the process of trade among the M...
Abstract- Like any tax, the VAT is vulnerable to evasion and fraud. But its credit and refund mechan...
Since the adoption of VAT, EU and Members States’ policy-makers and administrations have been confro...
European VAT fraud has been growing at an alarming rate [2]. The level of VAT losses for one year is...
Tax evasion is a phenomenon inherent in the existence of tax systems, which transcends both borders ...
Member States (MS) in the European Union (EU) yearly lose billions of Euros on Value Added Tax (VAT)...
The paper analyzes the VAT frauds issues in the European Union after the abolition of the internal c...
In a May 31, 2006 Communication to the Council, the European Parliament, and the European Economic a...
Like any tax, the VAT is vulnerable to evasion and fraud. But its credit and refund mechanism does o...
This article is a follow up on a previous article from the same authors. In that article the authors...
The VAT system has become an increasingly important source of revenue for the European Member States...
Objectives: The central aim of this paper is to determine as accurately as possible the nature, exte...
This thesis explores the European Commission’s proposal on General Reverse Charge Mechanism. VAT is ...
The EU VAT, like most mature tax regimes, is resistant to change. Fraudsters are testing this resili...
The paper analyses the first Value Added Tax (VAT) fraud on Voice over Internet Protocol, the Phunca...
The creation of the single market in the European Union facilitated the process of trade among the M...
Abstract- Like any tax, the VAT is vulnerable to evasion and fraud. But its credit and refund mechan...
Since the adoption of VAT, EU and Members States’ policy-makers and administrations have been confro...
European VAT fraud has been growing at an alarming rate [2]. The level of VAT losses for one year is...
Tax evasion is a phenomenon inherent in the existence of tax systems, which transcends both borders ...
Member States (MS) in the European Union (EU) yearly lose billions of Euros on Value Added Tax (VAT)...
The paper analyzes the VAT frauds issues in the European Union after the abolition of the internal c...
In a May 31, 2006 Communication to the Council, the European Parliament, and the European Economic a...
Like any tax, the VAT is vulnerable to evasion and fraud. But its credit and refund mechanism does o...
This article is a follow up on a previous article from the same authors. In that article the authors...
The VAT system has become an increasingly important source of revenue for the European Member States...
Objectives: The central aim of this paper is to determine as accurately as possible the nature, exte...
This thesis explores the European Commission’s proposal on General Reverse Charge Mechanism. VAT is ...
The EU VAT, like most mature tax regimes, is resistant to change. Fraudsters are testing this resili...
The paper analyses the first Value Added Tax (VAT) fraud on Voice over Internet Protocol, the Phunca...
The creation of the single market in the European Union facilitated the process of trade among the M...
Abstract- Like any tax, the VAT is vulnerable to evasion and fraud. But its credit and refund mechan...