Essays about: "hmrc"

Found 1 essay containing the word hmrc.

  1. 1. 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