Relevant bibliographies by topics / Carousel fraud

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers

Academic literature on the topic 'Carousel fraud'

Author: Grafiati
Published: 4 June 2021
Last updated: 25 July 2025

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Journal articles on the topic "Carousel fraud"

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Cnossen, Sijbren. "German and Austrian VAT Proposals to Combat Carousel Fraud." EC Tax Review 18, Issue 4 (2009): 192–97. http://dx.doi.org/10.54648/ecta2009025.

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There is much ado about carousel fraud, also called missing trader intra-community (MITC) fraud, in the European Union (EU). This article briefly describes carousel fraud and the proposals that have been made to combat this type of fraud. It focuses in particular on the German and Austrian solution, which defines carousel fraud away by proposing a system of comprehensive reverse charging combined with universal cross-checking. The article concludes that this solution throws the baby out with the bathwater.
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Wolf, Redmar. "VAT Carousel Fraud: A European Problem from a Dutch Perspective." Intertax 39, Issue 1 (2011): 26–37. http://dx.doi.org/10.54648/taxi2011004.

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The current European Union (EU) value added tax (VAT) system is a breeding ground for carousel fraud. This fraud results in tax losses of several billion euros each year. It also distorts fair competition and may lead to unexpected VAT liabilities. Carousel fraud is triggered by a flaw in the VAT regime, where the right to deduct VAT is not linked to the prior receipt of this VAT by the tax authorities. A customer can deduct VAT, even if its supplier does not pay the VAT to the tax authorities. Tax authorities may thus end up paying back VAT they never received. The author describes the develo
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Burianova, Olga. "Value Added Tax Fraud in the Judgments of the Court: Why We Should Know Our Business Partners?" Advances in Image and Video Processing 12, no. 3 (2024): 353–60. http://dx.doi.org/10.14738/aivp.123.17062.

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This article analyses the judgment of the Supreme Administrative Court, which concerns carousel fraud in Value Added Tax. In particular, it examines the issue of supplier-customer relationships in defined types of markets where carousel fraud can be traced. The aim of the paper is to analyse the judgment of the Supreme Administrative Court and to point out the threat of wrongly selecting a supplier and the threat to added value in economic activity. The resulting question is: Why should we know our business partners? The results of this paper can be a lesson for entrepreneurs, but also for oth
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Hangáčová, Natália, and Tomáš Strémy. "Value Added Tax and Carousel Fraud Schemes in the European Union and the Slovak Republic." European Journal of Crime, Criminal Law and Criminal Justice 26, no. 2 (2018): 132–59. http://dx.doi.org/10.1163/15718174-02602005.

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The aim of this contribution is to elaborate on the institute of VAT frauds, with emphasis on Carousel frauds. This document provides compact information concerning VAT fraud schemes within the European Union, problems within the EU VAT system, which was put into force in 1993 and strategises how to tackle VAT frauds as well as de lege ferenda proposals, especially in a view of the European Commission’s proposed solution on the EU’s common system of VAT. This article focuses on details of functioning of the EU VAT system, it explains relevant sections of the Slovak Penal Code Act pointing out
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Mielniczuk-Stelmach, Marta. "CAROUSEL FRAUD IN VAT IN FISCAL INSPECTORATE ACTIVITIES." Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, no. 488 (2017): 126–35. http://dx.doi.org/10.15611/pn.2017.488.11.

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MACIEJCZYK, Robert. "THE CAROUSEL FRAUD AND THE STATE FINANCIAL SECURITY." National Security Studies 15, no. 1 (2018): 373–84. http://dx.doi.org/10.37055/sbn/132168.

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Opracowanie dotyczy analizy jednego z głównych przestępstw gospodarczych, jakim jest wyłudzenie podatku, oraz jego wpływu na poziom bezpieczeństwa ekonomicznego państwa. Przedstawiono problematykę przestępstwa wyłudzenia podatku oraz mechanizmów procesu wykrywczego i przeciwdziałania temu przestępczemu procederowi.
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Pauch, Dariusz. "Carousel Fraud as a Form of Fraud in the Value Added Tax." Annales Universitatis Mariae Curie-Skłodowska, sectio H, Oeconomia 50, no. 1 (2016): 621. http://dx.doi.org/10.17951/h.2016.50.1.621.

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ODAINIC, Mariana. "Frauda TVA: unele mecanisme de combatere a acesteia în legislația specializată a U.E." Studii Juridice Universitare, no. 2 2021 (February 28, 2022): 71–83. https://doi.org/10.5281/zenodo.6400711.

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<strong>VAT Fraud and Some Control Mechanisms Reflected in the Specialized Legislation of the E.U.</strong> VAT is the indirect tax that has the largest share in the accumulation of tax revenues from indirect taxes. Due to the impact it has on the EU budget, the losses generated by VAT fraud are huge. In order to reduce it, the European Union regulates various preventive measures, including reverse charge with VAT. In the paper below we present some mechanisms found in the specialized legal framework, focusing on Council Directive 2006/112 / EC of 28 November 2006 on the common system of value
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Kerremans, Koen, Isabelle Desmeytere, Rita Temmerman, and Patrick Wille. "Application-oriented terminography in financial forensics." Terminology 11, no. 1 (2005): 83–106. http://dx.doi.org/10.1075/term.11.1.05ker.

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This paper covers ongoing terminography work in the FF POIROT project, a European research project in which formal and shareable knowledge repositories (i.e. ontologies) and ontology-based applications are developed for the prevention of value added tax carousel fraud in the EU and the detection of securities fraud. We will emphasise that the knowledge requirements regarding users and applications determine what textual information should be structured at macro- and micro-levels of the FF POIROT multilingual terminology base. Furthermore, we will present our ideas concerning a multidisciplinar
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Nowak, Tomasz. "Rozwiązania prawne wprowadzone w latach 2015–2019 w Polsce w celu uszczelnienia systemu podatku od towarów i usług – analiza i ocena wpływu na dochody budżetowe, pewność obrotu gospodarczego i koszty prowadzenia działalności gospodarczej." Studia BAS 4, no. 64 (2020): 51–67. http://dx.doi.org/10.31268/studiabas.2020.30.

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This paper investigates the effects of legal solutions introduced to the VAT system in Poland in 2015–2019 to prevent VAT fraud, primarily carousel fraud, which caused the so-called tax gap. The article begins with chron­ological presentation of these solutions. In the second part the author formulates the criteria of certainty of business transactions in relation to VAT and on this basis he analyses the presented solutions. Next, he considers the costs incurred by the VAT payer to meet the obligations or requirements established by the introduced regulations. In the final section the effectiv
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Dissertations / Theses on the topic "Carousel fraud"

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Andersson, Helen, and Karolina Franzén. "Value Added Tax : the Right to Deduct in Case of Carousel Fraud." Thesis, Jönköping University, JIBS, Commercial Law, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-1064.

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<p>Taxable persons’ right to deduct input VAT is an integral part of the VAT system and may in principle not be limited. Carousel schemes deprive the Member States a great deal of tax revenue, investigations show that up to EUR 100 billion disap-pear every year. In order to stop these trading arrangements and reduce the big amount of tax revenue which disappears every year, some Member States would like to deny traders involved in carousel frauds the right to deduct the input VAT.</p><p>It exist different opinions regarding taxable persons’ ability to deduct input VAT when involved in carousel
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Santos, Tiago André Tavares dos. "Como funciona a fraude carrossel em sede de IVA - metodologia e impacto em Portugal e na UE." Master's thesis, Instituto Superior de Economia e Gestão, 2011. http://hdl.handle.net/10400.5/2795.

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Mestrado em Ciências Empresariais<br>Sendo o IVA um dos impostos com maior peso nas receitas fiscais dos Estados-membros, a fraude carrossel surge como um problema de resolução prioritária para as Administrações fiscais. Assim, esta fraude aparece como uma das principais responsáveis pela perda de receita fiscal em sede de IVA, sendo necessário encontrar alternativas de forma a minimizá-la. Este trabalho pretende identificar as características que compõem a fraude carrossel, o impacto que esta tem na perda de receita fiscal dos Estados-membros e, em especial, o impacto da fraude em Portugal. O
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Maslova, Natalya. "Výkaznictví DPH ve vnitrounijním obchodě." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-74821.

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The thesis deals with the issue of VAT reporting within intracommunity trade operations. The aim of the thesis is to give clear explanation of the current VAT system in the EU, show several practical examples of different intracommunity trade operations, and finally to show the scope of VAT frauds issue together with analysing the measures EU and member states have taken and are planning to take in order to fight the massive fraud. In the chapters devoted to explaining the existing VAT system in the EU following issues are described: - VAT harmonisation process in the EU, - VAT system in the E
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Kohoutková, Růžena. "Všeobecný přenos daňové povinnosti jako krok k zásadní modernizaci DPH." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-193423.

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This final thesis deals with introduction of reverse charge mechanism of value added tax. The current system of value added tax has weaknesses, including carousel fraud, negative impact on cash flow of businesses and complicated rules to collect and manage the tax. Reverse charge mechanism is considered as a solution of existing weaknesses of current system. Although this regime is able to solve the mentioned weaknesses, it also has some disadvantages. Especially, it is a negative impact on cash flow of state budget which is concretely quantified in this final thesis. Other problems of introdu
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Akselsson, Anna, and Emma Barrögård. "Karusellbedrägeri : Problematiken kring mervärdesskattebedrägerier ur ett EG-rättsligt perspektiv." Thesis, Jönköping University, JIBS, Commercial Law, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-1066.

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<p>Mervärdesskattebedrägerier inom den gemenskapsinterna handeln är idag ett utbrett problem. I och med den inre marknadens framväxt och det gemensamma mervärdesskattesystemets struktur har nya former av mervärdesskattebedrägerier uppstått. Då den inre marknaden öppnades 1993 togs den fysiska tullkontrollen bort och kvar återstod endast en administrativ kontroll. Till dess att en fullständig harmonisering kan genomföras på mervärdesskatteområdet tillämpas destinationslandsprincipen på gemenskapsintern handel mellan näringsidkare. För att undvika dubbelbeskattning har regler om gemenskapsintern
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Kohoutová, Tereza. "Daňové podvody v oblasti DPH." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-206754.

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The main aim of the dissertation thesis is a case of the right deduct to input VAT which let companies to be involved into carousel frauds. The thesis analyses the related cases and examines in which conditions it may be legitimate to entitle the right to deduct recognize and when it is not. It also discusses the possible ways how to deal safely with partners. Moreover, it also examines which steps need to be taken into the consideration to reduce tax evasion on VAT which have been done recently in the Czech Republic.
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Doubková, Anna. "Řetězové obchody - analýza a možnosti optimalizace v oblasti DPH." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-114564.

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This diploma thesis is focused on the issue of chain transactions. The main aim of the thesis is to suggest the companies participating in the model chain transactions in the case study the appropriate measures leading to the optimization of tax obligations related to VAT. The measures are divided according to three criteria: tax period harmonization, tax savings in cash flow and elimination of administrative burden. The key provisions in the recast of the Sixth Directive, the VAT Act and the case law of the Court of Justice of the European Union are analyzed. Based on the comparison of variou
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Pinďák, Adam. "Zavedení přenosu daňové povinnosti na vybrané zboží." Master's thesis, Vysoká škola ekonomická v Praze, 2016. http://www.nusl.cz/ntk/nusl-264590.

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This thesis is focused on the implementation of the reverse charge mechanism on supplies of electricity and gas, which was imposed on these goods on 1st February 2016. The main aim of the thesis is to determine whether carousel frauds in our territory disappeared after the introduction of the reverse charge mechanism and to attempt to estimate the amount of tax evasion before the implementation. The other topics in the thesis include a description of principles of carousel frauds and measures adopted in order to eliminate them as well as an evaluation of the contemporary level of implementatio
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Polzerová, Veronika. "Zavedení přenosu dańové povinnosti na vybrané zboží." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-206660.

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The subject of this thesis is an implementation of a reverse-charge mechanism on selected goods, more specifically waste and scrap, which are listed in Annex no. 5 of the Act no. 235/2004 Coll., on Value Added Tax. The reverse charge mechanism, as is evident from the title, is the transfer of VAT obligations of provider to the recipient of taxable transactions. The reverse charge mechanism is not only in the Czech Republic, but also throughout the European Union, introduced as a measure against VAT frauds. The main objective of this thesis is an analysis of the impact of the reverse-charge mec
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Procházka, Vojtěch. "Judikatura chybějící daně v podvodu na DPH." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2021. http://www.nusl.cz/ntk/nusl-444245.

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The Master‘s thesis deals with the issue of missing VAT in carousel frauds in case-law of the Court of Justice of the European Union and the Supreme Administrative Court of the Czech Republic. Partial issues are identification of missing VAT and subjects in fraudulant supply chain whose right to deduct input VAT can be denied along with question of sanctional or reparational character of denial of right to deduct input VAT. The thesis contains recommended procedure for tax payers to minimize risks related to deduction of VAT.
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Books on the topic "Carousel fraud"

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Grenfell, Julian Grenfell, Great Britain: Parliament: House of Lords: European Union Committee, and Janet Cohen Cohen of Pimlico. Stopping the Carousel: Missing trader fraud in the EU, report with evidence, 20th report of Session 2006-07. Stationery Office, The, 2007.

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Book chapters on the topic "Carousel fraud"

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Jedrzejek Czeslaw, Bak Jaroslaw, Falkowski Maciej, Cybulka Jolanta, and Nowak Maciej. "On the Detection and Analysis of VAT Carousel Crime." In Frontiers in Artificial Intelligence and Applications. IOS Press, 2011. https://doi.org/10.3233/978-1-60750-981-3-130.

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The paper presents a simple environment to analyze a sufficient amount of data concerning trading transactions in order to reveal the crime schemes. We assumed that the output of the analysis should be presented in a user-friendly graphical form &amp;ndash; the Palantir Technologies tool was used as the system's back-end. The front-end is constituted by the knowledge base expert rules used to reveal a carousel fraud scheme and roles of companies implicated in this crime. We utilize the Jess rule engine to do reasoning.
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"TFEU." In The EU Treaties and Charter of Fundamental Rights: A Commentary, 2nd ed., edited by Manuel Kellerbauer, Marcus Klamert, and Jonathan Tomkin. Oxford University Press, 2024. http://dx.doi.org/10.1093/law/9780198913689.003.0236.

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Abstract This chapter explores Article 86 of the Treaty on the Functioning of the European Union (TFEU), which deals with the establishment of the European Public Prosecutor’s Office (EPPO). According to Article 86(1) TFEU, the EPPO has to be established ‘from Eurojust’. The EPPO is an independent Union body with the authority to investigate, prosecute, and bring to judgment EU fraud and other crimes affecting the Union’s financial interests. Essentially, the EPPO is mandated to combat fraud, corruption, money laundering, and serious VAT-carousels that affect the Union budget. According to Art
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Bernal, Arkadiusz. "Metody ograniczania luki VAT." In Oszustwa związane z VAT w dobie pandemii i cyfryzacji gospodarki. Wydawnictwo Uniwersytetu Ekonomicznego w Poznaniu, 2023. http://dx.doi.org/10.18559/978-83-8211-182-8/6.

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Methods of reducing the VAT gap. Purpose: The purpose of this chapter is to review and evaluate actions taken to reduce the VAT gap. Design/methodology/approach: The review of actions was conducted taking into account the vari- ous causes of the gap, including the carousel frauds in particular, but also the abuse of the subjective exemption, the unregistered sales to consumers, the consumer imports of goods ordered online, the electronic services provided by entrepreneurs located in third countries, the illegal application of a reduced tax rate and smuggling. Findings: The actions taken by pub
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Conference papers on the topic "Carousel fraud"

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Cindori, Sonja. "Distinctive Features and Scope of Carousel Frauds." In 6th International Scientific Conference – EMAN 2022 – Economics and Management: How to Cope With Disrupted Times. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2022. http://dx.doi.org/10.31410/eman.2022.267.

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One of the main characteristics of carousel fraud relates to “zero-rate” VAT system on intra-community trade regarding the obligation to collect and pay VAT on the acquisition of goods and the right to deduct the same amount as input VAT. Therefore, at the next sale of the same good, the taxpayer can collect VAT and “disappear” without remitting the collected tax. The next taxpayer demands from the tax authority the refund of the same VAT that the previous taxpayer did not pay to the state budget, thus committing the criminal offense of tax evasion which is a predicate offense of money launder
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Bartoš, Tibor, and Martin Orviský. "Karuselové podvody." In Naděje právní vědy 2023. University of West Bohemia, Czech Republic, 2024. http://dx.doi.org/10.24132/zcu.nadeje.2023.36-47.

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We are currently seeing carousel fraud as well as overall tax crime becoming one of the phenomena of the 21st century. This is caused by several factors, but among the main ones I would probably include the vision of getting rich quick. Thus, the gradual strengthening of international relations brings with it, in addition to positive ones, many negative phenomena. These phenomena include tax crimes. Tax crime, also active in the field of VAT, is a phenomenon that in the last. It is experiencing an upward trend not only in Slovakia but also in neighbouring member states EU countries. Recently,
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