TEHNICI DE INSTRUMENTARE A INFRACŢIUNILOR LA REGIMUL TVA INTRACOMUNITAR
TECHNIQUES FOR INSTRUMENTATION OF CRIMES INTO THE INTRA-COMMUNITY VAT REGIME
Author(s): Marius Pantea, Dan BucurSubject(s): Law, Constitution, Jurisprudence, Civil Law
Published by: Universul Juridic
Keywords: tax fraud; intra-Community VAT; tax evasion; carousel fraud type; economic and financial crime;
Summary/Abstract: The significant changes in the legal and tax field, as a result of the Romania’s accession to the European Union have been accompanied, almost immediately, by new forms of fraud and tax evasion, associated to trading operations, which imply goods resulted from the intercommunity acquisitionsTax evasion and fraud in the V.A.T field distorts single market competition and reduces the fiscal revenues of the Member States, with impact among the E.U budget financing (app. 16% from the Community revenues are based on VAT).
Journal: Revista de Investigare a Criminalitatii
- Issue Year: IV/2011
- Issue No: 02
- Page Range: 141-150
- Page Count: 10
- Language: Romanian
- Content File-PDF