FRAUDA TVA: UNELE MECANISME DE COMBATERE A ACESTEIA ÎN LEGISLAȚIA SPECIALIZATĂ A U.E.
VAT Fraud and Some Control Mechanisms Reflected in the Specialized Legislation of the E.U
Author(s): Mariana OdainicSubject(s): Law, Constitution, Jurisprudence, Law on Economics, EU-Legislation
Published by: Universitatea Liberă Internațională din Moldova
Keywords: VAT; carousel fraud; prevention mechanisms; intervention mechanisms;
Summary/Abstract: VAT is the indirect tax that has the largest share in the accumulation of tax revenues from indirect taxes. Due to the impact it has on the EU budget, the losses generated by VAT fraud are huge. In order to reduce it, the European Union regulates various preventive measures, including reverse charge with VAT. In the paper below we present some mechanisms found in the specialized legal framework, focusing on Council Directive 2006/112 / EC of 28 November 2006 on the common system of value added tax.
Journal: Studii Juridice Universitare
- Issue Year: 2021
- Issue No: 2
- Page Range: 71-83
- Page Count: 13
- Language: Romanian
