Essays about: "VAT fraud"

Showing result 11 - 13 of 13 essays containing the words VAT fraud.

1. 11. Carousel Fraud

   University essay from Lunds universitet/Juridiska institutionen

   Author : Louise Nordenhök; [2009]
   Keywords : Skatterätt; Law and Political Science;

   Abstract : Since the abolition of fiscal frontiers in the EU in 1993, intra-Community supplies of goods between taxable persons are exempt from Value Added Tax (henceforth VAT) in the Member State of origin. Instead, the goods are taxed in the Member State of destination at the rate and condition in force in that Member State. READ MORE

3. 12. Reverse Charge Mechanism

   University essay from Lunds universitet/Juridiska institutionen

   Author : Karolin Karlsson; [2008]
   Keywords : EG-rätt; Skatterätt; Law and Political Science;

   Abstract : The purpose of this thesis is to examine whether the reverse charge mechanism is an efficient method to solve the VAT fraud problem in the construction sector in Sweden. To be able to answer the stated question, the effects of the reverse charge mechanism will be evaluated. READ MORE

4. 13. Value Added Tax : the Right to Deduct in Case of Carousel Fraud

   University essay from IHH, Rättsvetenskap

   Author : Helen Andersson; Karolina Franzén; [2008]
   Keywords : Value Added Tax; the right to deduct; carousel fraud; Mervärdesskatt; avdragsrätt; karusellhandel;

   Abstract : Taxable persons’ right to deduct input VAT is an integral part of the VAT system and may in principle not be limited. Carousel schemes deprive the Member States a great deal of tax revenue, investigations show that up to EUR 100 billion disap-pear every year. READ MORE