FINANCIAL- ECONOMIC CRIMES WITH THE PURPOSE 
OF VAT EVASION Cover Image

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 Puşcău
Subject(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.

  • Issue Year: XII/2018
  • Issue No: XII
  • Page Range: 166-169
  • Page Count: 4
  • Language: English
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