PREVENTION OF FRAUD IN THE AREA OF VALUE ADDED TAX WITHIN THE EUROPEAN UNION
Frauds that occur in the area of value added tax damage not only financial interests of the state, but also the financial interests of the European Union. The phenomenon of fraud in the scope of the value added tax system appeared in 1993 upon the abolition of customs controls. Due to the applicatio...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Josip Juraj Strossmayer University of Osijek, Faculty of Law
2016-12-01
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| Series: | Pravni Vjesnik |
| Subjects: | |
| Online Access: | http://hrcak.srce.hr/ojs/index.php/pravni-vjesnik/article/view/4739 |