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Dissertations / Theses on the topic 'Carousel fraud'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

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1

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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2

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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3

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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4

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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5

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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6

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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7

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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8

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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9

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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10

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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11

Pereira, Diana Alexandra Santos. "As mutações provocadas pela fraude carrossel." Master's thesis, 2020. http://hdl.handle.net/10071/22160.

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O Imposto sobre o Valor Acrescentado (IVA) é um caso de sucesso no mundo da fiscalidade. É talvez o imposto que mais receitas fiscais arrecada (Gonzalez, 2008), «es también el tributo que mayor interés ha suscitado en los defraudadores profesionales en toda la historia de la fiscalidad». O esquema de fraude ao IVA tem prejudicado as receitas fiscais dos Estados-Membros em vários milhões de euros. Perante esta perda de receita fiscal, a União Europeia, tomou algumas medidas de combate, principalmente relacionadas com a cooperação administrativa e a troca de informações entre Estados-Membr

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12

ČÍŽEK, Martin. "Postupy k omezení daňových úniků u daně z přidané hodnoty." Master's thesis, 2018. http://www.nusl.cz/ntk/nusl-387634.

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This dissertation is dedicated to tax fraud in the area of VAT (Value Added Tax). First of all, VAT terms are primarily defined according to current VAT law and also with respect to the harmonization of this tax in the European Union. The next section focuses on the VAT authority and individual constituents which contribute to the tax authority, as well as compliance with its requirements. The main part of the dissertation is dedicated to the forms of tax evasion most frequently practiced in the Czech Republic. The most widespread tax fraud, carousel fraud, is explained and described with th

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13

CHALOUPKOVÁ, Lucie. "Karuselové podvody." Master's thesis, 2012. http://www.nusl.cz/ntk/nusl-136750.

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This diploma thesis is focused on the analysis of specific type of Value Added Tax fraud called carousel fraud. The main object is to analyse and quantify tax fraud impact specifically oriented to VAT area, i.e. carousel fraud, and suggest the way of prevention which prevent its emergence and expansion in domestic economy. In the theoretical part the information about VAT, the Czech Law on Value Added Tax, EU directive on the common system of Value Added Tax and carousel fraud is described and furthermore, the losses to carousel fraud are mentioned. The practical part is applied to analysis of

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14

Hlinková, Denisa. "Daňové úniky na DPH v řetězových a karuselových obchodech a jejich odraz v judikatuře." Master's thesis, 2016. http://www.nusl.cz/ntk/nusl-347633.

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This dissertation titled Value added tax evasion through chain and carousel frauds and their reflection in judicial decisions pursues a very actual topic. The main part of this dissertation depictss the tax evasions, primarily a description and explanation of structures of carousel and chain groups, which are participating in the tax evasions in the sphere of the value added tax most frequently. This dissertation submits also some schemes serving for better understanding operating and organization of these bussiness structures, which are taking part in these illegal activities. The next chapte

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15

Pelikánová, Radka. "Vývoj daně z přidané hodnoty v ČR, porovnání s EU." Master's thesis, 2012. http://www.nusl.cz/ntk/nusl-311232.

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This diploma thesis focuses on value added tax which is an important part of the tax systems of many countries around the world. In the countries of European Union is this tax compulsory. The main target of this work is to describe the origin of value added tax, the principle of its functioning and its legislation not only in the Czech Republic but also in the European Union. Furthermore, this thesis focuses on the harmonization of value added tax in the European Union, its development and differences in the use of value added tax between the Member States. Finally, this work deals with tax fr

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16

Madeira, Fábia dos Santos. "A fraude carrossel no mercado europeu em sede de IVA : an unfair money-go-round?" Master's thesis, 2018. http://hdl.handle.net/10400.14/27794.

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O objetivo desta dissertação é refletir sobre um particular tipo de fraude no IVA: a fraude carrossel, também conhecida na gíria do imposto como fraude do missing trader ou do missing broker. Sendo o IVA um dos impostos com maior peso na receita fiscal de todos os Estados Membros e, como tal, no Orçamento da União Europeia, a fraude carrossel, causadora de avultadas perdas de receita e de entraves vários ao bom funcionamento do mercado único europeu, surge como problema de combate prioritário. Com este estudo pretendemos identificar as práticas em que a fraude se consubstancia, do ponto de vi

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17

Sulima, Katarzyna. "Transgraniczna przestępczość karuzelowa – aspekty kryminologiczne, kryminalistyczne i prawne." Phd thesis, 2020. http://hdl.handle.net/11320/9690.

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Głównym celem niniejszej rozprawy jest próba wieloaspektowej analizy zjawiska transgranicznej przestępczości karuzelowej w ujęciu kryminologicznym, kryminalistycznym i prawnym. Treść rozprawy doktorskiej ujęto w sześciu rozdziałach.Pierwszy rozdział poświęcono metodyce badań. Zawiera on wprowadzenie do badań własnych poprzez wskazanie obszarów badawczych i wyjaśnienie celu badań oraz określenie problemów i hipotez badawczych, zarówno głównych, jak i szczegółowych. Rozdział drugi zawiera rys historyczny transgranicznej przestępczości karuzelowej.Trzeci rozdział rozprawy zawiera przedstawienie w

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18

KOŠŤÁL, Lukáš. "Karuselové obchody u daně z přidané hodnoty." Master's thesis, 2012. http://www.nusl.cz/ntk/nusl-136836.

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The thesis focuses on the situation when the carousel structure is misused for illegal activities, specifically fraud in the system of value added tax, and thus brings the term carousel fraud into life. The main objective of this thesis is to understand the issue of fraud on the value added tax, process and analyze the impact of carousel fraud and try to find possible solutions to reduce this fraud, or possibly eliminate it. This is a current issue of considerable importance. Its timeliness has been evident in legislative activity in recent years, and currently solved cases. The importance of

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19

LACINOVÁ, Anita. "Ručení u daně z přidané hodnoty." Master's thesis, 2016. http://www.nusl.cz/ntk/nusl-261156.

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In my diploma thesis I dealt with the institute of liability for value added tax. It is a relatively new device in a fight against the tax evasion, which has been added to Czech legislation due to European directive on VAT. One of the biggest problems in the fight against tax evasion are carousel frauds

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