Umsatzsteuerkarussell – Modelle zur Bekämpfung des Missbrauchs

This publication shows the historical development of VAT fraud, the functioning of the VAT carousel as a fraud model, and the model for combating VAT fraud. The VAT carousel is a fraud model aimed at tax evasion and is one of the most damaging manifestations of tax crime in recent years. A VAT carousel is an association of several companies that take advantage of the possibility of deducting input tax on cross-border deliveries to reduce the price of the goods delivered onward while at the same time not paying the VAT amounts owed. The possible models for combating fraud are the reverse charge procedure and a data warehouse model