Essays about: "Tax fraud"

Showing result 11 - 15 of 18 essays containing the words Tax fraud.

  1. 11. 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

    Author : Ludvik Ludviksson; [2012]
    Keywords : VAT; Fraud; Carousel fraud; MTIC; reverse charge; Joint and svereal liability; knowledge test; missing trader; Law and Political Science;

    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

  3. 12. Pakistan GST A Comparison to EU VAT with the Focus on Abusive Practices

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Muhammad Yasir; [2011]
    Keywords : Supreme Court of Pakistan; European Court of Justice; EU VAT; Pakistan GST Bill 2010; Business and Economics;

    Abstract : ABSTRACT The paper will describe the comparative study of the GST bill 2010 of Pakistan and the EU VAT. The Bill is drafted for the purpose to introduce the modern VAT in Pakistan. The comparative study has been made to analyze the basic concept and difference of both these legal instruments. READ MORE

  4. 13. Ne bis in idem : A comparative study of the interpretation of the principle in Sweden and Norway concerning tax surcharge and tax fraud

    University essay from IHH, Redovisning och Rättsvetenskap

    Author : Sandra Karlsson; [2011]
    Keywords : Ne bis in idem; Tax surcharge; Tax fraud; Norway; Sweden;

    Abstract : The ne bis in idem-principle was founded in 1984 and is found in article 4 of the seventh additional protocol of the Convention for the Protection of Human Rights and Fundamental Freedoms. The interpretation of the principle has been uncertain, which resulted in a harmonization of all previous case law on the subject in the Zolotukhin case. READ MORE

  5. 14. Principle of Proportionality and the Prevention of Evasion, Avoidance or Abuse

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Bastiaan Arnold Moossdorff; [2011]
    Keywords : Principle of proportionality; abuse of law; taxation; anti-abuse; Commission s coordinated strategy to fight tax fraud; Law and Political Science;

    Abstract : VAT fraud exists in different forms, ranging from the black economy to internal fraud and carousel fraud if intra-Union transactions are involved. It effects the financial interest of both the Member State in question and the European Union within the meaning of Article 325 TFEU. READ MORE

  6. 15. Luxembourg Banking Secrecy - Privacy tool or fraud facilitation?

    University essay from Lunds universitet/Juridiska institutionen

    Author : Philip Sahlin; [2009]
    Keywords : Bankrätt; Law and Political Science;

    Abstract : Luxembourg has been able to build up a very rich financial centre due to the use of a strong legal framework, social and political stability in the Grand Duchy and long-standing economic openness to the outside world. It is the second largest investment fund centre in the world after the United States and the premier private banking centre in the Euro zone. READ MORE