Essays about: "MTIC fraud"
Found 2 essays containing the words MTIC fraud.
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
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
2. VAT Frauds in the European Union: The Reverse Charge Mechanism, Joint and Several Liability and the “Knowledge Test”University essay from Lunds universitet/Institutionen för handelsrätt
Abstract : Summary The EU and the Member States are concerned about VAT fraud and they consider it necessary to reduce the gap the VAT fraud makes. The purpose of this thesis is to describe three methods that are used in the fight against VAT fraud. Those methods are the reverse charge mechanism, joint and several liability and the knowledge test. READ MORE