Essays about: "GRCM"

Found 1 essay containing the word GRCM.

  1. 1. Can the general reverse charge mechanism combat missing trader fraud and provide for secure VAT collection?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Kostadin Pavlov; [2017]
    Keywords : VAT Directive; MTIC fraud; carousel fraud; GRCM; general reverse charge mechanism; VAT collection; RST; Law and Political Science;

    Abstract : This thesis explores the European Commission’s proposal on General Reverse Charge Mechanism. VAT is a final tax on consumption. It is imposed on every transaction in the supply chain with the general aim of being deductible and thus being neutral for businesses with the right to deduct. READ MORE