Missing Trader Intra-Community and Carousel VAT Frauds – ECJ and ECtHR Case Law
This paper deals with explaining what missing trader intra-Community and carousel frauds are and how they are performed. A fault in taxing intra-Community supplies with Value added tax (VAT) enables these frauds. Member States and the European Commission are aware of the fault but are unable to agre...
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| Format: | Article |
| Language: | English |
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University of Zagreb, Faculty of Law
2012-12-01
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| Series: | Croatian Yearbook of European Law and Policy |
| Subjects: | |
| Online Access: | https://www.cyelp.com/index.php/cyelp/article/view/135 |