• Vallue-added tax fraud within the European Union - pilot study

      Aronowitz, A.A.; Laagland, D.C.G.; Paulides, G. (WODC, 1995)
      This research project, to a certain degree, aims at filling the knowledge gap concerning organized business crime by highlighting one specific phenomenon, that of cross-border Vallue-Added Tax (VAT) fraud within the European Union. Insight is to be provided into: a) the effectiveness of the present VAT control system; b) the vulnerability of legitimate trade to criminal inroads; c) the development of organized crime in this area.