Essays about: "VAT fraud"

Showing result 1 - 5 of 12 essays containing the words VAT fraud.

  1. 1. Substantive and formal requirements in the VAT case law of the CJEU

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Neus Martinez; [2018]
    Keywords : substantive requirements; formal requirements; case law; CJEU; VAT Directive; Law and Political Science;

    Abstract : The VAT system has been operating since 1967 across the European Union and is currently still in need to be adopted as definitive. Some issues should be confronted in 2018 before the implementation towards a fairer and simpler system. The proposal from the Commission set up in 2016 details the changes taken into account. READ MORE

  2. 2. Combating VAT fraud in the European Union - A Study on recent changes within administrative cooperation

    University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

    Author : Markus Grill; [2018]
    Keywords : skatterätt; Law and Political Science;

    Abstract : The VAT system has become an increasingly important source of revenue for the European Member States over the past decade. But due to concerns about sovereignty and inability to come to a consensus on how to treat borders in relation to the VAT, the system is now imperfect, outdated, complicated to follow for those wanting to trade cross border while also being vulnerable to fraud. READ MORE

  3. 3. 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

  4. 4. Self-supply of goods in the light of the principle of fiscal neutrality

    University essay from Lunds universitet/Juridiska institutionen

    Author : Kamile Skinderyte; [2015]
    Keywords : Self-supply; Article 16 of the VAT Directive; VAT; Tax Law; Asset labelling doctrine; allocation of assets; the principle of fiscal neutrality; Article 168a of the VAT Directive.; Law and Political Science;

    Abstract : Article 16 of the VAT Directive, which regulates the self-supply of goods, is a good example of how it is complicated to achieve fraud resistance and full compliance with the principle of fiscal neutrality in the current system of VAT. This provision concerns taxation on business goods used for private purposes, which has shown to be a complex area of VAT. READ MORE

  5. 5. Missing Trader Fraud in the EU

    University essay from Lunds universitet/Juridiska institutionen

    Author : Oscar Jakobsson; [2013]
    Keywords : Skatterätt; EU-rätt; EU law; VAT; Moms; VAT Fraud; Momsbedrägeri; Missing Trader Fraud; Law and Political Science;

    Abstract : Nollbeskattningen av gemenskapsinterna förvärv i kombination med uppskjuten betalning av moms har möjliggjort karusellbedrägeri med moms på den EU-interna marknaden. Följaktligen har medlemsstaterna drabbas av utebliven moms som inte redovisas av ”missing traders”, samtidigt som den oskyldige affärspartnern till en ”missing trader” behåller sin rätt att återfå moms, vilket skapar en förlust för staten i fråga som får betala tillbaka moms som aldrig inkommit. READ MORE