Престъпления, свързани с данък върху добавената стойност, разследвани от Европейската прокуратура и отражението им върху бюджета на Европейския съюз
VAT-Related Crimes Investigated by the European Public Prosecutor’s Office and Their Impact on the European Union Budget

Author(s): Tsvetana Barzinska
Subject(s): Politics / Political Sciences, Politics, Economy, Law, Constitution, Jurisprudence, Public Law, EU-Approach / EU-Accession / EU-Development, Public Finances, EU-Legislation
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: European Public Prosecutor’s Office; value added tax; cross-border fraud; financial interests of the EU; EU budget
Summary/Abstract: The report examines offences related to value added tax (VAT) that fall within the competence of the European Public Prosecutor’s Office (EPPO) and their impact on the budget of the European Union. It analyses the legal framework established by Regulation (EU) 2017/1939 and Directive (EU) 2017/1371, as well as the functional link between the common system of VAT and the EU system of own resources. The specific features of cross-border VAT fraud, its operational mechanisms, and the resulting damages are discussed, with the argument that only frauds of a cross-border nature and of significant financial scale can affect the financial interests of the Union.

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