Value Added Tax Fraud In The European Union
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Value Added Tax Fraud In The European Union
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Author : A. A. Aronowitz
language : en
Publisher: Kugler Publications
Release Date : 1996
Value Added Tax Fraud In The European Union written by A. A. Aronowitz and has been published by Kugler Publications this book supported file pdf, txt, epub, kindle and other format this book has been release on 1996 with Fraud categories.
This research report aims at filling the knowledge gap concerning organized business crime by highlighting one specific phenomenon, that of EU cross-border VAT fraud. It intends to provide insight into: the effectiveness of the present VAT control system; the vulnerability of legitimate trade to criminal inroads; and, the development of organized crime in this area.
Value Added Tax Fraud
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Author : Marius-Cristian Frunza
language : en
Publisher: Routledge
Release Date : 2018-12-07
Value Added Tax Fraud written by Marius-Cristian Frunza and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-12-07 with Law categories.
Serving as an introduction to one of the "hottest" topics in financial crime, the Value Added Tax (VAT) fraud, this new and original book aims to analyze and decrypt the fraud and explore multi-disciplinary avenues, thereby exposing nuances and shades that remain concealed by traditional taxation oriented researches. Quantifying the impact of the fraud on the real economy underlines the structural damages propagated by this crime in the European Union. The ‘fruadsters’ benefit when policy changes are inflicted in an economic space without a fully fledged legal framework. Geopolitical events like the creation of the Eurasian Union and 'Brexit' are analyzed from the perspective of the VAT fraud, thereby underlining the foreseeable risks of such historical turnarounds. In addition, this book also provides a unique collection of case studies that depict the main characteristics of VAT fraud. Introduction to VAT Fraud will be of interest to students at an advanced level, academics and reflective practitioners. It addresses the topics with regards to banking and finance law, international law, criminal law, taxation, accounting, and financial crime. It will be of value to researchers, academics, professionals, and students in the fields of law, financial crime, technology, accounting and taxation.
Countering Tax Crime In The European Union
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Author : Umut Turksen
language : en
Publisher: Bloomsbury Publishing
Release Date : 2021-03-25
Countering Tax Crime In The European Union written by Umut Turksen and has been published by Bloomsbury Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-03-25 with Law categories.
This book seeks durable solutions for tax crime and is a great resource for the development of knowledge, policy and law on tax crime. The book uniquely blends current practice with new approaches to countering tax crime. With insights from the EU-funded project, PROTAX, which conducts advanced research on tax crimes, the book comparatively analyses the EU's tax crime measures and the Ten Global Principles (TGPs) on fighting tax crime by the Organisation for Economic Cooperation and Development (OECD). The study critically examines how the TGPs can serve as minimum standards for the EU to counter tax crime such as tax evasion and tax fraud. The study also analyses how the anti-tax avoidance package can be graduated to fight tax crime in the EU. When escalated, the strengths of the EU tax crime measures and TGPs can form a fortress in which criminal law can be empowered to mitigate tax crimes with greater effect. The book will be particularly useful for end-user stakeholders such as tax policy makers, LEAs, professional enablers as well as academics and students interested in productive interaction between tax, criminal and administrative laws.
Tackling Intra Community Vat Fraud
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Author :
language : en
Publisher:
Release Date : 2016
Tackling Intra Community Vat Fraud written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016 with Tax evasion categories.
Vat Fraud And Evasion
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Author : Michael Keen
language : en
Publisher: International Monetary Fund
Release Date : 2007-02
Vat Fraud And Evasion written by Michael Keen and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-02 with Business & Economics categories.
Like any tax, the VAT is vulnerable to evasion and fraud. But its credit and refund mechanism does offer unique opportunities for abuse, and this has recently become an urgent concern in the European Union (EU). This paper describes the main forms of noncompliance distinctive to a VAT, considers how they can be addressed, and assesses evidence on their extent in high-income countries. While the practical significance of current difficulties in the EU should not be over-stated, administrative measures alone may prove insufficient to deal with them, and a fundamental redesign of the VAT treatment of intra-community trade required. The current difficulties in the EU largely reflect circumstances that would not apply in the United States.
Tackling Intra Community Vat Fraud
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Author :
language : en
Publisher:
Release Date : 2016
Tackling Intra Community Vat Fraud written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016 with Fraud categories.
How To Combat Value Added Tax Refund Fraud
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Author : Cedric Andrew
language : en
Publisher: International Monetary Fund
Release Date : 2023-08-04
How To Combat Value Added Tax Refund Fraud written by Cedric Andrew and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-08-04 with Business & Economics categories.
A previous IMF Working Paper on value-added tax (VAT) refunds (WP/07/31, by Keen and Smith) describes the main forms of VAT noncompliance and concludes that VAT is susceptible to evasion and fraud like any other tax. This paper shows the insidious nature and extent of VAT refund fraud in selected EU countries and argues that this type of noncompliance requires tax administrations to adopt a coordinated strategy and deploy a range of countermeasures to combat this threat. Because such fraud is primarily a criminal legal issue, tackling it successfully will require cooperation, both internationally between VAT administrations and nationally between tax authorities and the judiciary. The paper’s focus is primarily on advanced economies in the context of the EU, but many of the recommendations are applicable to emerging market and developing countries. A separate IMF How to Note discusses managing VAT refunds in developing countries.
The Value Added Tax In The European Economic Community
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Author : United States. General Accounting Office
language : en
Publisher:
Release Date : 1980
The Value Added Tax In The European Economic Community written by United States. General Accounting Office and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1980 with Value-added tax categories.
Value Added Tax And The Digital Economy
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Author : Marie Lamensch
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2015-11-18
Value Added Tax And The Digital Economy written by Marie Lamensch and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-11-18 with Law categories.
A fast-growing portion of overall taxable consumption is now realized via online supplies and this 'digital economy' is a virtual reality in which suppliers and consumers conclude numerous transactions unrestrained by time and place. The contrast with traditional sales tax and value added tax (VAT) systems, which are based on a physical supply between parties, could not be more evident. Among jurisdictions worldwide, the European Union (EU) took the lead in designing a legal framework for VAT on electronically supplied goods and services. This book, with contributions by internationally re-owned academics, revenue officials, and tax advisors, provides a broad and up-to-date overview of the EU 2015 rules, and an analysis of such elements as the gradual realization of the destination principle, the fight against e-commerce fraud, and simplification of compliance obligations by means of the Mini One Stop Shop (MOSS). Topics covered include the VAT dimension of: - the digital 'fixed establishment'; - businesses as tax collectors; - auditing under MOSS; - Internet search engines; - virtual currencies (such as bitcoins); - cloud computing; and - technology-based solutions for the assessment and collection of VAT on online supplies. Relevant EU legislation is annexed. Because of its clear and practical analysis to these issues, this book will appeal to tax authorities and counsel who need to ensure proper taxation of online supplies at destination with the least possible administrative costs and the lowest possible compliance burdens. Because of its forward looking approach it is a 'must'; for all public and private sector professionals concerned with VAT.
Platforms In Eu Vat Law
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Author : Christina Pollak
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2022-10-18
Platforms In Eu Vat Law written by Christina Pollak and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-10-18 with Law categories.
Applying the provisions of the European Union Value Added Tax (EU VAT) Directive poses challenges when applied to the digital platform economy. Recent responses to these challenges revolve around the deemed supplier regime introduced by the so-called e-commerce package, and this regime is thus the focus of this indispensable work, the first to provide an in-depth analysis of the regime, its background and scope, its interpretation, and its application in practice. In its detailed examination of how digital platforms that enable supplies of goods through their interfaces are treated for VAT purposes under EU law, the author elucidates such topics and issues as the following: The qualification of the sale of goods through platforms; supply of the platform service to the underlying supplier; supply of the platform service to the customer; supply of goods from the underlying supplier to the customer; supplies from third countries; the Organisation for Economic Co-operation and Development (OECD) proposal’s influence on the interpretation of the EU e-commerce package; chain transactions; determination of the place of supply; chargeable event and chargeability of VAT; taxable amount; applicable rates and exemptions; platform’s recordkeeping obligations; accompanying customs measures; return of goods and warranty cases; and future of effective and efficient VAT collection. The author also undertakes a detailed analysis of a potential infringement of the principle of equality, neutrality, and the right to conduct a business. Fully taking into consideration the case law of the CJEU, administrative practice, and the relevant academic literature, the author’s research reveals the weaknesses, opportunities, and limits for Member States’ implementation of EU VAT law. The upshot is an important work that promises to make the EU VAT system more fraud-resistant, simplify compliance obligations, enforce the principle of neutrality, and reduce distortion of competition. The book will be of immeasurable value to any practitioner and policymaker approaching any case involving the deemed supplier regime for digital platforms with full awareness of the applicable rules.
