Carrouselfraude: een Europees probleem vanuit Nederlands perspectief

Carousel fraud is a serious problem in the EU. This fraud not only results in member states missing tax income, but also disturbs the working of the internal market. The recent appearance of carousel fraud in the market for emission rights demonstrates how quickly this fraud can disrupt a whole line of business. Under the current EU-VAT system the right to deduct VAT for the customer (to which goods or services are supplied) is not linked to the actual payment of this VAT by the customer's supplier to the tax authoroties. It is this missing link that maakes carousel fraud possible