FINANCIAL- ECONOMIC CRIMES WITH THE PURPOSE
OF VAT EVASION
FINANCIAL- ECONOMIC CRIMES WITH THE PURPOSE
OF VAT EVASION
Author(s): Dragoș-Andrei Nedelcu, Ionica Sarkis, Florina-Denisa PuşcăuSubject(s): Criminal Law, Law on Economics
Published by: Österreichische Nationalbibliothek Wien/ Österreichisch-Rumänischer Akademischer Verein
Keywords: fraud; economic; crime; VAT; loss; trans-border;
Summary/Abstract: Annually, organised crime groups cause between 40 and 60 billion € losses of income by cross-border VAT fraud, and 2% of these groups are responsible for 80% of intra-community fraud with dummy companies1. The fraud mechanisms are quite complex and hard to detect and consequently they need a coordinated approach from the part of tax administrations and law enforcement bodies.
Journal: Conferința Internațională Educație și Creativitate pentru o Societate Bazată pe Cunoaștere - DREPT
- Issue Year: XII/2018
- Issue No: XII
- Page Range: 166-169
- Page Count: 4
- Language: English