Questions Concerning Investigative Powers and Sanctions in Cases of VAT Frauds. A Comparative Analysis
Questions Concerning Investigative Powers and Sanctions in Cases of VAT Frauds. A Comparative Analysis

Summary/Abstract: With the aim of efficiently combating VAT fraud within the European Union, European institutions approached also the matters of investigative powers and sanctions in cases of VAT frauds, at the level of Member States. The author focuses on a number of key-questions used by a European research group in order to provide a comparative analysis of these matters.

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