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    Vallue-added tax fraud within the European Union

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    Auteur / Author
    Aronowitz, A.A.
    Laagland, D.C.G.
    Paulides, G.
    Organisatie / Institution
    WODC
    Serie / Series
    WODC Rapport OV 199501
    Trefwoorden / Keywords
    Georganiseerde criminaliteit
    Belastingfraude
    Eu-fraude
    Bedrijfscriminaliteit
    Eu-richtlijn
    Project
    OV199501
    URI
    http://hdl.handle.net/20.500.12832/2893
    
    Metadata
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    Titel / Title
    Vallue-added tax fraud within the European Union
    Ondertitel / Subtitle
    pilot study
    Samenvatting
    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.
    Uitgever / Publisher
    WODC
    Publicatiedatum / publication date
    1995
    Collections
    WODC Publications

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