Dissertations / Theses on the topic 'Carousel frauds'

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 various solutions, the most optimal procedures are assessed and the appropriate measures are recommended.

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 implementation of this mechanism in the Czech Republic and other EU countries. The analysis of foreign trade statistics has indicated a significant decrease in these figures as a consequence of a possible elimination of related carousel frauds. The estimation of the amount of tax evasion in the period of six months before the implementation achieved 1.05 billion CZK.

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 mechanism on waste and scrap in the Czech Republic covering the period from 1. 4. 2008 to 31. 3. 2015. This analysis is shown that the implementation of the reverse-charge mechanism eliminated fictitious deliveries of waste and scrap related to carousel frauds within trades of Czech Republic and EU 28. The estimation of tax evasion in the period from 1. 4. 2010 to 31. 3. 2011, the period just before the implementation of the reverse-charge mechanism, is in the amount of CZK 1,561,278,000.

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.

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.

It exist different opinions regarding taxable persons’ ability to deduct input VAT when involved in carousel frauds. The ECJ has given judgements in three interest-ing cases dealing with the right to deduct in case of carousel fraud. In the Optigen case, it was established that taxable persons who do not know or have any reason to believe that they are involved in a carousel fraud cannot be denied the right to deduct the input VAT. In the FTI case, it was concluded that taxable persons in-volved in carousel frauds can be jointly and severally liable to pay the VAT to-gether with the person, actually liable to pay the VAT. A precondition for making a taxable person jointly and severally liable is that the taxable person has to be aware or should have been aware that the transaction made, was involved in such a scheme. If the taxable person did not know or had no reason to suspect this, he cannot be made jointly and severally liable. The ruling in the Kittel case confirms the Optigen judgement as well as concludes that when a taxable person is aware or should have been aware that he is involved in a carousel scheme, he is not enti-tled to deduct the input VAT. If this is the case, it is possible for the tax authori-ties in the different Member States to deny taxable persons this right as well as claim a refund.

These judgements clarify when the national tax authorities can deny a taxable per-son the right to deduct input VAT when the transactions are made in a chain of fraud. However, another problem occurred, it is up to the national courts to de-cide when a taxable person should be aware that he is involved in a carousel fraud. This decision shall be based upon objective factors, no guidelines or any other help as to what these objective factors should consist of have been published. This creates an interpretation gap for the national courts followed by the risk of having an outcome with different interpretations from the courts in the Member States.

Den avdragsrätt som beskattningsbara personer besitter utgör en oskiljaktig del av mervärdesskattesystemet och kan därför i princip inte inskränkas. Karusellhandel berövar medlemsstaterna på stora mängder skatteinkomster. Olika undersökning-ar visar att upp till 100 miljarder euro försvinner varje år till följd av karusellbe-drägerier. Vissa medlemsstater vill kunna neka avdragsrätt för beskattningsbara personer som är inblandade i olika typer av karusellhandel som ett försök att stoppa dessa arrangemang och för att minska de skatteintäkter som årligen förlo-ras.

Det finns olika åsikter om möjligheten att neka avdragsrätt för beskattningsbara personer involverade i karusellhandel. EG-domstolen har avkunnat domar i tre in-tressanta mål som rör avdragsrätten vid karusellhandel. I Optigen målet fastställ-des att beskattningsbara personer som inte vet eller har någon anledning att miss-tänka att de är inblandade i en karusellhandel inte kan bli nekade att dra av den in-gående mervärdesskatten. I FTI målet drogs slutsatsen att beskattningsbara per-soner involverade i karusellhandel kan bli solidariskt betalningsansvariga för sälja-rens mervärdesskatteskuld. Förutsättningen för att sådant ansvar skall kunna åläg-gas är att den beskattningsbara personen visste eller hade skälig anledning att misstänka att han var involverad i ett karusellbedrägeri. Däremot kan en beskatt-ningsbar person som inte visste eller hade skälig anledning att misstänka att han var inblandad i ett karusellbedrägeri inte åläggas solidariskt betalningsansvar. Do-men i Kittel målet bekräftar Optigen domen samtidigt som den fastställer att be-skattningsbara personer som medvetet eller som haft skälig anledning att misstän-ka att han är inblandad i ett karusellbedrägeri kan förlora avdragsrätten. Om så är fallet kan följaktligen de nationella skattemyndigheterna neka avdragsrätt för en beskattningsbar person samt kräva en återbetalning av redan utbetalad mervärdes-skatt.

Dessa domar klarlägger när de nationella skattemyndigheterna kan neka en be-skattningsbar person avdragsrätten när en transaktion är genomförd i samband med ett karusellbedrägeri. Ett annat problem uppstod dock eftersom det är upp till de nationella domstolarna att bestämma när en beskattningsbar person skall ha skälig anledning att misstänka att han är involverad i ett karusellbedrägeri. Detta beslut ska baseras på objektiva faktorer, det finns emellertid inga riktlinjer eller annan hjälp att ta till för att bestämma vad dessa objektiva faktorer skall vara. Det-ta skapar ett tolkningsproblem för de nationella domstolarna, vilket kan resultera i olika tolkningar mellan medlemsstaterna.

Mestrado em Ciências Empresariais
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 trabalho identifica também as medidas utilizadas e propostas para tentar pôr fim à prática de esquemas de fraude carrossel. Durante o trabalho foram analisados também os casos Optigen, Fulcrum e Bond House, com o objectivo de compreender e analisar os mecanismos que permitem praticar e processar a fraude, e a distinta apreciação quer por parte do Estado-membro, onde a fraude foi cometida, quer por parte do Tribunal Europeu.
As VAT is one of the taxes with higher importance for Member States revenue, carousel fraud, is a priority-solving problem for tax administrations. Thus, this fraud appears as a major responsible for the loss of tax revenue in the VAT, which makes it necessary to find alternatives in order to minimize it. This work aims to identify the characteristics that make this type of fraud, the impact of carousel fraud on Member States tax revenue, and in particular the impact of this fraud in Portugal. The paper also identifies the measures proposed and used to try to end the practice of carousel fraud schemes. During the righting process the Optigen, Fulcrum and Bond House cases were analyzed in order to understand the mechanisms that allow practice and prosecute fraud, and separate assessment either by the Member State where fraud was committed, either by the European Court.

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 EU, - Particular intracommunity transactions from the VAT point of view. In the chapters devoted to VAT fraud issue are following aspects covered: - VAT fraud typology, explanation of the most frequent fraud schemes, - EU fraud statistics and existing ways of measuring fraud volume, - European court of justice activity in solving VAT fraud cases, - EU and Czech republic measures to tackle VAT fraud, - several advices on how not to become involved in the fraud scheme.

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 introduction of reverse charge mechanism include concentration of the whole tax with the last tax payer, issues at retail sales where tax payers and non-payers exist and minor complications in the transition to the new system. For all the negatives this thesis is trying to find solutions to eliminate or reduce them. Finally, reverse charge mechanism is compared with sales tax as reverse charge mechanism is often incorrectly equated with this type of tax.

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 gemenskapsinterna förvärv framtagits. Dessa innebär att köparen beskattas i sitt hemland och att säljaren undantas från skatteplikt i sitt hemland.

En form av mervärdesskattebedrägeri som utnyttjar mervärdesskattesystemet och bristerna i informationsutbytet mellan medlemsstaterna är karusellbedrägerier. I stora drag kan karusellbedrägerier beskrivas som transaktioner med samma varor som säljs i rask takt mellan olika företag i olika länder. I samband med dessa försäljningar betalar något eller några av företagen inte in utgående mervärdesskatt, samtidigt som andra företag i kedjan har rätt till avdrag för ingående mervärdesskatt. Staten förlorar därmed mervärdesskatteintäkter. Karusellbedrägerier har behandlats i rättspraxis. I Optigen-domen fastställs att avdragsrätten för en part i god tro inte påverkas av bedrägligt beteende i tidigare eller senare led i transaktionskedjan. I Kittel-domen stadgas att en skattskyldig person som kände till eller borde ha känt till att dennes transaktion ingick i ett mervärdesskattebedrägeri skall anses vara medgärningsman och därmed vägras avdragsrätt.

I uppsatsen utreds huruvida principen om förbud mot förfarandemissbruk kan vara tillämplig på karusellbedrägerier. Principen om förbud mot förfarandemissbruk har utvecklats för att angripa konstruerade transaktioner vars enda syfte är att genom missbruk av gemenskapslagstiftningen erhålla förmåner. I Halifax-domen fastslås att denna princip är tillämpbar på mervärdesskatteområdet. Vår slutsats är att principen om förbud mot förfarandemissbruk inte kan tillämpas på någon part i ett karusellbedrägeri. Vi anser att varken en part i god tro eller en part i ond tro angående bedrägeriet kan uppfylla kriterierna för principen. Det finns olika tillvägagångssätt för att angripa karusellbedrägerier. Inom EG används främst informationsutbyte som strategi för bedrägeribekämpning. Organisationer såsom SCAF och OLAF har också betydelse för bekämpningen. Även medlemsstaterna har på olika sätt försökt bekämpa bedrägerierna. De har bland annat använt sig av omvänd skattskyldighet och solidariskt betalningsansvar. Vi anser att de administrativa åtgärderna är avgörande för bekämpning av karusellbedrägerier. De mer genomgripande alternativen, såsom omvänd skattskyldighet och solidariskt betalningsansvar, bör endast användas då det är uppenbart att de administrativa åtgärderna inte räcker till.

Today, VAT fraud is a widely spread problem among intra-Community trade. Due to the growth of the common market and the structure of the harmonized VAT system, new forms of VAT fraud have arisen. The opening of the common market, in 1993, led to the abolition of physical border controls. The combination of physical and administrative controls was replaced by only administrative control.

Until the VAT system is completely harmonized the principle of destination will be applied to intra-Community business-to-business transactions. Regulations on intra-Community transactions have been developed to avoid double taxation. These regulations mean that the purchaser will be taxed in its state of origin, and that the seller will be exempted from taxation in its state of origin.

Carousel fraud is a form of VAT fraud that makes use of the VAT system and the lack of exchange of information between the member states. In general terms VAT fraud can be described as transactions with the same goods that are being sold at high speed between different companies in different countries. In connection to these sales one or more of the companies do not pay the output VAT, at the same time other companies in the chain of supply have the right to deduct input VAT. Due to this, the state will loose VAT revenues. Carousel fraud has been dealt with in EC case law. It is established in the Optigen judgment that the right, of a taxable person, to deduct input VAT cannot be affected by any other taxable person’s fraudulent behavior in the chain of supply as long as the taxable person did not know or have any means of knowledge of the fraud in question. The Kittel judgment states that a taxable person, who knew or should have known that, by his purchase, he was participating in a transaction of VAT fraud, should be seen as a participant in that fraud and therefore be refused entitlement to the right to deduct.

This thesis examines whether the principle of prohibiting abusive practice is applicable to carousel fraud. The Halifax judgment states that the principle also applies to the sphere of VAT. The principle of prohibiting abusive practice has been developed to attack transactions of purely artificial nature, which only purpose is to obtain advantages by abusing the Community law. However, our conclusion is that the principle of prohibiting abusive practice cannot be applied to anyone in a chain of transactions that constitutes carousel fraud. Our opinion is that neither a taxable person in god faith nor a taxable person in bad faith can meet the criteria of the principle.

There are different ways to approach carousel fraud. Within the EC, exchange of information and various organisations for anti fraud are being used to deal with the problem. The member states have also, in various ways, tried to handle carousel fraud. They have for example used reverse charge and joint liability. We believe that administrative measures are crucial to combat carousel fraud. More radical alternatives such as reverse charge and joint liability should not be used unless it is obvious that the administrative measures do not suffice.

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.

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

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-Membros. Os Estados Membros têm reagido, ao dificultarem ou proibirem as deduções ou pedidos de reembolso por sujeitos passivos que tenham intervindo em esquemas de fraude carrossel. E também ao responsabilizar solidariamente o adquirente pelo pagamento do IVA que não foi entregue ao Estado pelo missing trader. Alguns países pediram derrogações às regras gerais do IVA, ao abrigo do artigo 395.º da Directiva 2006/112/CE, com o objectivo de introduzir o mecanismo do reverse charge em determinados sectores de risco de fraude. Recentemente surgiram as empresas fair traders, cujas cumprem um padrão de boas práticas fiscais com vista a combater a fraude e evasão fiscal. No entanto, continuamos longe de parar fazer crescer esta “bola de neve” que é, a Fraude carrossel.
Value Added Tax (VAT) is a success story in the world of taxation. It is perhaps the tax that generates the most tax revenue (Gonzalez, 2008), " es también el tributo que mayor interés ha suscitado en los defraudadores profesionales en toda la historia de la fiscalidad ". The VAT fraud scheme has damaged Member States’ tax revenues by several million euros. In view of this loss of tax revenue, the European Union has taken some countermeasures, mainly related to administrative cooperation and the exchange of information between Member States. Member States have responded by making it difficult or prohibiting deductions or requests for reimbursement by taxpayers who have intervened in carousel fraud schemes. And also by holding the purchaser jointly liable for the payment of VAT that was not delivered to the State by the missing trader. Some countries have asked for derogations from the general VAT rules, under Article 395 of Directive 2006/112/EC, with the aim of introducing the reverse charge mechanism in certain sectors at risk of fraud. Recently, fair traders have emerged, which comply with a standard of good tax pratices in order to combat tax evasion and fraud. However, we are still far from stopping growing this “snowball” that is, Carrousel Fraud.

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 the help of diagrams in a separate section. This matter is followed by the issue of the ways in which tax fraud is being prevented, the means of which are examined individually. The process of VAT collections in the federal budget is analyzed, as is the growth of VAT in connection with that of the GNP, in the second half of the dissertation. Subsequently, there is an analysis of the growth of VAT due to higher tax rates, and as a result of the introduction of more efficient tax collection procedures for added value and the implementation of different measures against tax fraud. The analyses are followed by potential procedures and remarks which could lead to a further reduction of criminal activity in this tax area.

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 profit from carousel fraud as a whole and profits of individual participants in carousel fraud, analysis of the Court of Justice of the European Union judgements and the Supreme Administrativ Court of the Czech Republic judgements and carousel fraud prevention in the EU and at home.

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 vista objetivo e, subjetivamente, da caracterização de quem nele opera e o título a que o faz, salientando o crescimento e sofisticação que a entrada em vigor, em 1993, do regime transitório do imposto no comércio intracomunitário lhe proporcionaram. Das estratégias concretas adotadas para lidar este com tipo de fraude no IVA, bem como das propostas de lege ferenda, especialmente na perspetiva da União Europeia, com a recente Proposta da Comissão sobre o sistema comum de IVA da UE, sem esquecer o contexto da mecânica e funcionamento do imposto em análise, a atenção recaiu na apresentação dos problemas e na sentida necessidade de melhorar a legislação e práticas nos Estados-membros da União Europeia. Depreende-se assim, que é urgente a diminuição drástica da contribuição destas realidades no tão propalado VAT gap. A opção neste estudo foi a de utilizar uma abordagem descritiva para explicar o funcionamento da fraude carrossel, pela complexidade que apresenta a multiplicidade dos esquemas que podem ser utilizados usando diferentes variantes para criar e/ou disfarçar atuações fraudulentas. Muitas vezes, as empresas constituídas são usadas para confundir operadores económicos de boa fé, autoridades fiscais dos Estados-Membros, e mesmo os tribunais. Assim, com a proposta de um novo modelo de funcionamento do iva do comercio intracomunitário recentemente apresentada pela comissão europeia, estaremos perto de um novo antídoto com eficácia diferente das medidas de neutralização já experimentadas?
The objective of the following dissertation is to reflect on a particular type of VAT fraud: the carousel fraud, also known in the tax slang as a fraud of the missing trader or missing broker. Being VAT one of the most heavily taxed taxes in all UE Member States and, as such, in the European Union budget, carousel fraud, which causes huge losses of revenue and various obstacles to the proper functioning of the European single market, emerges as a priority combat problem. With the following study we intend to identify the practices in which the fraud is consubstantiated, from an objective and subjective point of view, the characterization of who operates in it and the title to which it does it, highlighting the growth and sophistication that the entry into force, in 1993, transitional arrangements for intra-Community trade. From all of the concrete strategies adopted to deal with this type of VAT fraud, as well as the lege ferenda proposals, especially from the perspective of the European Union, with the recent Commission proposal on the common EU VAT system, not to mention the context of mechanics and the functioning of the tax under consideration, attention was drawn to the presentation of the problems and the felt need to improve legislation and practice in the Member States of the European Union. Therefore, it is urgent to drastically reduce the contribution of these realities in the VAT gap. The goal in this study was to use a descriptive approach to explain the operation of carousel fraud, due to the complexity that presents the multiplicity of schemes that can be used using different variants to create and / or disguise fraudulent actions. Often corporations are used to confuse bona fide economic operators, tax authorities from the Member States, and even the courts. So, with the proposal for a new model for the operation of intra-Community trade, recently presented by the European Commission, will we be close to a new antidote with different effectiveness than the neutralization measures we have already tried?

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 chapter focuses on the judicial decisions, mainly those of the Supreme Administrative Court of the Czech Republic and the Court of Justice of the European Union. The role of a judicial authority is inalienable in this sphere, because it helps to form a legislation, and a mandatory interpretation of an unclear or ambiguous terms, which are very often is very importanr too. Mainly, the work of the Court of Justice of the European Union is a key for the interpretation of terms of the EU law. Regarding national differences it is necessary to unify the interpretation of the EU law so much, that the functioning of the inner market of the European Union will not be endangered. In the last chapter the dissertation...

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 fraud, which threaten the value added tax in particular so-called Carousel Fraud. It describes the factors that enable the creation of tax fraud and tries to answer the question whether the reverse charge mechanism could eliminate the tax fraud. It also makes efforts to find appropriate solutions to the problem of tax fraud.

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 wybranych kryminologicznych aspektów transgranicznej przestępczości karuzelowej. Czwartą – kluczową – część niniejszej pracy poświęcono wybranym kryminalistycznym aspektom tytułowego zagadnienia. Zaprezentowano szczegółowy modus operandi sprawców, z uwzględnieniem poszczególnych etapów karuzeli. Największą uwagę Autorka skupiła na charakterystycznych cechach przestępczego mechanizmu z uwzględnieniem roli poszczególnych ogniw karuzeli, takich jak: dostawca, znikający podatnik, bufor, broker i ostateczny odbiorca. Rozważania zawarte w rozdziale piątym dotyczą odpowiedzialności karneji karnoskarbowej za przestępstwa karuzelowe oraz kwalifikacji prawnej zachowań przestępczych. Ostatnia część pracy ma charakter empiryczny. Niniejszą pracę zwieńcza Podsumowanie.
The main purpose of this dissertation is to attempt a multifaceted analysis of the phenomenon of cross-border carousel crime in criminological, criminal and legal terms. The content of the doctoral dissertation was included in six chapters. The first chapter is devoted to research methodology. It contains an introduction to own research by indicating research areas and explaining the purpose of research as well as defining research problems and hypotheses, both main and detailed. The second chapter contains a historical outline of cross-border carousel crime. The third chapter of the dissertation presents selected criminological aspects of cross-border carousel crime. The fourth - key - part of this work is devoted to selected forensic aspects of the title issue. A detailed modus operandi of perpetrators was presented, including individual stages of the carousel. The author focused most on the characteristic features of the criminal mechanism, taking into account the role of individual links in the carousel, such as: supplier, disappearing taxpayer, buffer, broker and final recipient. The considerations contained in chapter five concern criminal and fiscal penal liability for carousel offenses and the legal classification of criminal behavior. The last part of the work is empirical.Summary of this work is the Conclusion.
Uniwersytetu w Białymstoku. Wydział Prawa

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 the problem is eventually illustrated by the value of both the volume of VAT in the tax collection and also the amount of tax arrears arising from carousel fraud. The thesis offers a description of the general characteristics and design of carousel fraud, practical examples how the fraud is performed in practice, and information about the legislation and case law associated with the fraud as such and what the possible defense is that the managing authorities can apply in the fight against carousel VAT fraud, while the question of whether the carousel fraud can be completely eliminated is also considered.