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Value-added tax fraud in the European Union
Aronowitz, A.A. Laagland, D.C.G. Paulides, G.
Aronowitz, A.A.
Laagland, D.C.G.
Paulides, G.
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Organisatie / Institution
Serie / Series
WODC Rapport OV 199604
Trefwoorden / Keywords
Project
OV1996-04A
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Link naar nieuwsbericht
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Abstract
Questions addressed in this project included: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?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? See Link to the Addendum at: More information.
Title
Uitgever / Publisher
Kugler Publications
Publicatiedatum / Publication date
1996