Add to ORKGIn this contribution the authors seek to lay down the theoretical bases of a DRR system for intra-Community supplies that would enable Member States to better tackle VAT fraud while at the same time guaranteeing the confidentiality of taxpayers and Member States, allow for interoperability and make it easier for businesses to comply, and – last but not least – would be relatively balanced in terms of taxpayers’ rights
Recent estimates of the level of VAT fraud in the EU are commensurate with the EU budget. With the G...
The value added taxes (VATs) of the East African Community (EAC) are open to manipulation and are le...
The Member States of the European Union (EU) are missing billions of Euros each year as a result of ...
While the EU VAT world is holding its breath and waits for the European Commission to publish a prop...
Since the adoption of VAT, EU and Members States’ policy-makers and administrations have been confro...
Tax evasion is a phenomenon inherent in the existence of tax systems, which transcends both borders ...
European VAT fraud has been growing at an alarming rate [2]. The level of VAT losses for one year is...
This thesis explores the European Commission’s proposal on General Reverse Charge Mechanism. VAT is ...
The paper analyzes the VAT frauds issues in the European Union after the abolition of the internal c...
The creation of the single market in the European Union facilitated the process of trade among the M...
Like any tax, the VAT is vulnerable to evasion and fraud. But its credit and refund mechanism does o...
In a May 31, 2006 Communication to the Council, the European Parliament, and the European Economic a...
Member States (MS) in the European Union (EU) yearly lose billions of Euros on Value Added Tax (VAT)...
The thesis deals with the issue of VAT reporting within intracommunity trade operations. The aim of ...
This article is a follow up on a previous article from the same authors. In that article the authors...
Recent estimates of the level of VAT fraud in the EU are commensurate with the EU budget. With the G...
The value added taxes (VATs) of the East African Community (EAC) are open to manipulation and are le...
The Member States of the European Union (EU) are missing billions of Euros each year as a result of ...
While the EU VAT world is holding its breath and waits for the European Commission to publish a prop...
Since the adoption of VAT, EU and Members States’ policy-makers and administrations have been confro...
Tax evasion is a phenomenon inherent in the existence of tax systems, which transcends both borders ...
European VAT fraud has been growing at an alarming rate [2]. The level of VAT losses for one year is...
This thesis explores the European Commission’s proposal on General Reverse Charge Mechanism. VAT is ...
The paper analyzes the VAT frauds issues in the European Union after the abolition of the internal c...
The creation of the single market in the European Union facilitated the process of trade among the M...
Like any tax, the VAT is vulnerable to evasion and fraud. But its credit and refund mechanism does o...
In a May 31, 2006 Communication to the Council, the European Parliament, and the European Economic a...
Member States (MS) in the European Union (EU) yearly lose billions of Euros on Value Added Tax (VAT)...
The thesis deals with the issue of VAT reporting within intracommunity trade operations. The aim of ...
This article is a follow up on a previous article from the same authors. In that article the authors...
Recent estimates of the level of VAT fraud in the EU are commensurate with the EU budget. With the G...
The value added taxes (VATs) of the East African Community (EAC) are open to manipulation and are le...
The Member States of the European Union (EU) are missing billions of Euros each year as a result of ...