Frauda de tip „carusel” în Uniunea Europeană. O problemă eternă
The carousel fraud in the European Union. A never-ending issue

Summary/Abstract: The purpose of the present article is to determine whether, since the birth of the ingenious fiscal fraud known as „the carousel fraud” (the missing trader fraud), the European Union has managed to come up with similarly ingenious ways to put an end to the fraudulent mechanisms or is incapable of controlling the phenomenon. The structure of the paper is set to have 4 large parts: – I. An analysis of the status quo; II. Discussions regarding relevant examples of VAT fraud; III. A comparison between different key measures taken by the EU; IV. Conclusions.

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