Oszustwa w transakcjach wewnątrzwspólnotowych w podatku VAT jako zagrożenie dla stabilności dochodów budżetowych państw członkowskich Unii Europejskie
Missing trader intra-community vatvat frauds as a serious threat towards stability of public finance in the European Union member states

Summary/Abstract: The removal of border controls and customs boundaries between EU-Member States on 01.01.1993 was necessary to guarantee free movement of goods principle in the European Union. On one hand formal requirements in intra-community transactions for entrepreneurs has been therefore tempered, on the other new regulations have enabled to commit new types of VAT tax frauds. The new frauds, called by their nature Missing Trader Intra-Community VAT Frauds, bring huge losses to public finance in the EU. The estimates indicate the actual level of VAT fraud in the EU ca. 100 mld EUR per annum, which highlights the urgent need of changes in EU-VAT system.

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