Spolupráca členských štátov Európskej únie pri odhaľovaní daňových podvodov
Cooperation of Europe Union Member States in Uncovering of Tax Frauds

Summary/Abstract: The Europe Union member states concentrate more and more at uncovering circle frauds. The amount of this frauds increases constantly. Because the me-chanism of these frauds suppose their realisation in at least two Europe Union member states, international cooperation of tax administrations becomes neces-sary. Tax administrations of member states will have to cooperate more closely, better share mutual experiences in uncovering tax frauds, be able to adopt new methods of tax criminals more flexible (including circle frauds area) in future. There was already a document worked out by Europe Union member states for this purpose, which helps the tax administrations of member states to uncover frauds in particular in value added tax (VAT) area.

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