Dissertations / Theses on the topic 'Tax fraud'

The main cause of tax fraud in Spain is, in author’s opinion, the educational deficits as individuals. Taxes are not to be just an obligation, he points, but contributing to a morefair society, convinced that requires, as in other areas, a thorough reform of the educationsystem and the recovery of traditional values that our society is suffering a deep crisis. In thissense, the author thinks we must link the estate fraud to educational and cultural deficitsthat Spain suffers, since the crisis of values is what underlies most cases of tax or offenses, ifpreferred, to conduct contrary to law or, without more, antisocial. In this context, the authorindicates it is essential also internalize the culture of spending, since everything is funded by our taxes.
El autor sostiene que la causa principal del fraude fiscal en España es el déficit educativo de las personas. Los impuestos no han de ser tan solo una obligación, señala, sino la contribución a una sociedad más justa, convencimiento que requiere, como en otros ámbitos, una profunda reforma del sistema educativo y la recuperación de los valores tradicionales de los que nuestra sociedad padece una crisis profunda. En este sentido, el autor apunta que se debe vincular las raíces del fraude a los déficit educativos y culturales que España padece, pues esta crisis de valores es la que subyace en la mayoría de los casos de delitos fiscales o, si se prefiere, de las conductas contrarias a derecho o, sin más, antisociales. En ese contexto, indica, es imprescindible interiorizar también la cultura del gasto, ya que todo se financia con nuestros impuestos.

La presente investigación busca entender la importancia de la aplicación de la Auditoría Forense como herramienta de apoyo en empresas del sector transporte. Para tal fin se analizó conceptos, métodos y herramientas que son utilizados para la reducción del fraude financiero y tributario, además se revisaron los conceptos de Control, Fraude Financiero y Tributario del sector de transporte de carga terrestre. Para el plan de investigación, se plantea la hipótesis del Impacto de la Auditoría Forense como herramienta de apoyo, para detectar y reducir el fraude financiero y tributario en las empresas del sector transporte. Dicha hipótesis alternativa es rechazada con un 5% de significancia. En la metodología de investigación, se ejecutó un estudio de tipo documental, el cual fue llevado a cabo por entrevistas a tres expertos del tema. Para ello, se elaboró un cuestionario con el propósito de identificar si se tenía conocimiento sobre Auditoría Forense, y conocer sobre los procesos de control con los que cuentan las empresas del rubro. Como resultado de la aplicación del instrumento cualitativo y cuantitativo, se puede establecer que mediante la aplicación de la Auditoría Forense como herramienta de apoyo se logra detectar y prevenir fraudes. De esta forma, se demuestra que la Auditoría Forense brinda ventajas y que al implementarla como herramienta de apoyo se obtienen grandes resultados. Luego del respectivo análisis de interpretación de los resultados de dicha investigación, se puede concluir que la aplicación de la Auditoría Forense como herramienta de apoyo no reducirá los casos de robos y fraude intencionales: a mayor control en los procesos se disminuirá las posibilidades de cometer fraude y se incrementará un mayor control en las áreas más sensibles del rubro.
This research seeks to understand the importance of the application of Forensic Audit as a support tool in companies in the transport sector. For this purpose, concepts, methods and tools that are used for the reduction of financial and tax fraud were analyzed, and the concepts of Control, Financial and Tax Fraud of the land freight transport sector were also reviewed. For the research plan, the hypothesis of the Impact of Forensic Audit is presented as a support tool, to detect and reduce financial and tax fraud in companies in the transport sector. This alternative hypothesis is rejected with a 5% significance. In the research methodology, a documentary study was executed, which was carried out by interviews with three experts on the subject. For this, a questionnaire was prepared with the purpose of identifying if there was knowledge about Forensic Audit, and knowing about the control processes that the companies in the field have. As a result of the application of the qualitative and quantitative instrument, it can be established that through the application of Forensic Audit as a tool to support internal auditing, fraud can be detected and prevented. In this way, it is demonstrated that Forensic Audit offers advantages and that when implementing it as a support tool, great results are obtained. After the respective analysis of interpretation of the results of said investigation, it can be concluded that the application of Forensic Audit as a support tool will not reduce cases of intentional theft and fraud: greater control in the processes will reduce the chances of committing fraud and greater control will be increased in the most sensitive areas of the item.
Tesis

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.

People who (in relation to their personal taxation) defraud the Inland Revenue and people who (in relation to their supplementary benefit payments) defraud the Department of Health and Social Security are similarly engaged in economic crimes which result in loss to the public purse. These crimes provoke differential political, official, judicial and public responses. Differential response to tax and supplementary benefit fraud can neither be explained by reference to qualitative differences in the commission of the illegal acts involved, nor by the crude suggestion that differential regulation of tax and benefit fraud is nothing more than a conspiracy of the rich against the poor. Rather, such differential response derives from the different combinations of legal, economic, social and ideological histories of these two forms of fraud. In this thesis, analysis of these differential and combinatory histories centres on the material conditions and ideological discourses within which differential response is made possible. In addition the vocabularies of motive offered for both the commission and regulation of tax and supplementary benefit fraud are analysed. These analyses together reveal that differential and shifting material and ideological conditions create different opportunities and justifications for both tax and supplementary benefit fraud. At the same time they also enable policy makers continually to change the modes of regulation of both types of crime. The bulk of the thesis is aimed at demonstrating how and why knowledges about taxation and welfare are not immutable but are forever open to deconstruction and challenge.

Financial statement fraud is so prevalent that the American Institute of Certified Public Accountants (AICPA) and the Securities and Exchange Commission (SEC) both issued guidelines dealing with revenue recognition specifically because the majority of financial statement fraud involves overstating revenue. The specific problem addressed by this study was that although there are analytical procedures used throughout the audit process, only 10% - 12% of detected frauds are found using this method. Research has shown that companies with large differences between reported net income and taxable income showed among other things, fraudulently overstated earnings compared to companies with average differences. The study examined how income tax expense related to operating income, which included all revenue less expenses but before income taxes payable; and, whether the ratio of income tax expense to operating income differs for public companies with and without detected financial statement fraud. The full census sample included examination of fraud firms and non-fraud firms for all cases occurring between the years 1993 and 2005. The data was analyzed using descriptive statistics including measurements of central tendency and variability and inferential statistics including z-scores and Pearson’s correlation coefficient. The results indicated that there is a relationship between non-fraud income tax expense and income before income taxes r = .996, N = 332, (p < .01), two tails, and for fraud firms, there is a correlation between income tax expense and income before income taxes r = .963, N = 386, (p < .01), two tails. This research also indicates that a correlation exists for non-fraud firms between income tax expense and operating income, r = .702, N = 196, (p < .01), two tails and for fraud firms r = .842, N = 386, (p < .01), two tails. Finally, the results also indicate there may be a significant correlation between the ratio of income tax to operating income for fraud firms compared to the ratio of income tax expense to operating income for nonfraud firms where r = .169, N = 196, (p < .05), two tails. Converting the fraud ratio to a z-score demonstrates that any ratio greater than .46 gives a greater than 50% chance of indicating fraud (Field, 2009).

Cette thèse a pour objet de voir en quoi la fiscalité est devenue à la fois un outil de gestion et de stratégie pour le développement des entreprises à tous les niveaux de leur existence juridique. Il s'agira de mettre cette affirmation en perspective avec les mécanismes mis en place par les Etats afin de lutter contre la fraude, l'évasion ou l'optimisation fiscale agressive, la fiscalité étant devenue un enjeu majeur de la politique économique des différents Etats notamment depuis la crise de 2008. Nos travaux s’intéresseront donc aux différents mécanismes utilisés par les entreprises afin de limiter leur charge fiscale et sur les solutions à envisager pour une meilleure gouvernance fiscale à la fois d'un point de vue législatif mais également de celui de la pratique des entreprises
Le résumé en anglais n'a pas été communiqué par l'auteur

Présentée comme une nouvelle arme de lutte contre la fraude, la procédure de flagrance fiscale instaurée par la loi de finances rectificative pour 2007 et codifiée à l'article L. 16-0 BA du Livre des procédures fiscales (LPF) marque la rupture avec les moyens de traque jusqu'alors mis à la disposition de l'administration fiscale en ce qu'elle permet d'intervenir en amont de toute obligation déclarative pour garantir le recouvrement d'éventuelles créances de contrôle fiscal et sanctionner, dans le même temps, les contribuables déviants. Ce procédé original qui prétend remédier aux agissements de certaines entreprises dites « éphémères », créées dans un but frauduleux et amenées à disparaître promptement pour échapper à toute obligation déclarative, participe du phénomène de pénalisation du droit fiscal observé ces dernières années. Si le champ d'application du dispositif se veut strictement délimité par la loi, l'imprécision des textes laisse néanmoins subsister de nombreuses interrogations quant à la mise en œuvre et à l'efficacité de la procédure. L'absence d'autonomie du dispositif pourrait, notamment, soulever quelques difficultés dirimantes. D'autant que l'établissement du procès-verbal de flagrance autorise la prise de saisies conservatoires sans intervention préalable du juge judiciaire et entraîne pour le contribuable, outre l'application d'une amende, la perte de régimes de faveur et une extension des pouvoirs de contrôle de l'administration, prérogatives que les deux voies de recours spécifiquement créées pour permettre au contribuable de saisir a posteriori le juge du référé administratif ne sauraient suffire à contrebalancer
Introduced as a new weapon in the fight against tax fraud, the tax flagrancy procedure instituted by article 15 of the French amending finance law for 2007 and codified into article L. 16-0 BA in the French tax procedure code shows a break with the tracking means given until now to the tax administration's officers because it allows them to intervene before any declaratory obligation, to guarantee the recovery of possible debts arising from tax audit and to punish, in the same time, deviant taxpayers. This original process which claims to relieve the corrupt practice of some short-lived companies created for a fraudulent purpose and destined to disappear quickly, before any deadline requirements, participates in the criminalizing phenomenon of tax law observed in recent years. If the scope of procedure is strictly defined by law, the fact remains that the imprecise nature of the legislation leaves several interrogations about the implementation and effectiveness of the method. The procedure's lack of autonomy could raise some dissuasive difficulties. All the more so as the establishment of the flagrancy report involves, besides conservatory seizures without any court order, the loss of preferential treatments, an extension of powers of tax authorities and penalty tax. However both courses of action, specifically created by the legislator to entitle taxpayers to apply to an administrative summary proceeding judge after the event, are insufficient compensations

Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais
Tendo em conta que a fraude no IVA é generalizada e envolve importantes perdas de receita, existe uma crescente preocupação dos países em incentivar os contribuintes a pedir faturas. Este trabalho tem como objetivo averiguar quais os fatores determinantes do pedido de fatura com número de identificação fiscal (NIF) pelos contribuintes individuais. De forma a abordar esta questão foi elaborado e aplicado um questionário a contribuintes singulares sujeitos e não isentos de IRS. O questionário aborda várias questões como evasão e fraude fiscal, cumprimento fiscal, o e-fatura e os fatores determinantes no pedido de fatura com número de identificação fiscal (NIF), sendo a amostra constituída por 240 observações. Assistiu-se a uma diferença de médias estatisticamente significativa na componente do comodismo e no índice de influência positiva. Os dados mostram uma diminuição da concordância com a componente do comodismo no pedido de fatura à medida que os contribuintes envelhecem, bem como uma maior concordância com os fatores positivos que influenciam o pedido de fatura nos indivíduos com menos habilitações académicas. Com o intuito de se obter uma imagem representativa dos fatores subjacentes ao pedido de fatura em Portugal, seria interessante aplicar o questionário a uma amostra maior, podendo obter-se resultados mais consistentes.
Given that VAT fraud is widespread and involves substantial revenue losses, there is a growing concern in countries all around the world to encourage taxpayers to require invoices. The purpose of this paper is to assess the determining factors that influence the taxpayer's request for an invoice with a tax identification number (TIN). In order to address this issue, a questionnaire was prepared and applied to individual taxpayers subject to and not exempt from PIT. The questionnaire addresses several issues such as tax evasion and fraud, tax compliance, e-invoice and the determining factors in the request of an invoice with TIN, with the sample consisting of 240 observations. I observed a statistically significant difference of means on the positive factors index and on the comfort component. The data show a decrease in agreement with the comfort component in the invoice request as taxpayers age, as well as a greater concordance with the positive factors influencing the invoice request in individuals with less academic qualifications. In order to obtain a representative image of the factors underlying the invoice application in Portugal, it would be interesting to apply the questionnaire to a larger sample, which may lead to more consistent results.
info:eu-repo/semantics/publishedVersion

The ne bis in idem-principle was founded in 1984 and is found in article 4 of the seventh additional protocol of the Convention for the Protection of Human Rights and Fundamental Freedoms. The interpretation of the principle has been uncertain, which resulted in a harmonization of all previous case law on the subject in the Zolotukhin case. The case concerns a Russian citizen who brought his girlfriend onto a Russian military base while being drunk. This action resulted in an administrative proceeding and a criminal proceeding. The Swedish and Norwegian tax systems concerning tax surcharge and tax fraud are very alike and both countries adapt a dual court system. The differences concerning the interpretation are found in four cases from 2009 and 2010, two from the Norwegian Supreme Court, one from the Swedish Supreme Administrative Court and one from the Swedish Supreme Court. Even though there are similarities in the argumentations in the cases there are also different approaches concerning how to interpret the principle. The Norwegian Supreme Court bases its judgements, especially in the second one after the Zolotukhin case, on the prerequisites established by the European Court of Human Rights and the purpose of the principle. The Swedish Supreme Court and the Swedish Supreme Administrative Court bases the judgements on previous case law and refers to the uncertain judicial area and affirms that there is room for interpretation for the national courts. Even though the argumentation in the judgements differ the national Supreme Courts reach the same answer to the question whether the tax systems are a breach of the ne bis in idem-principle. None of the courts finds that the national tax systems are an infringement of the ne bis in idem-principle.

Si la fraude et l'évasion fiscales sont aussi anciennes que l'impôt lui-même, la mondialisation et la numérisation de l'économie ont placé les Etats face aux limites de leur pouvoir fiscal, pouvoir qui demeure intimement lié à leur compétence territoriale. Plus récemment, c'est la crise financière de 2007-2008 qui a attiré l'attention de l'opinion publique mondiale sur l'importance du phénomène de fraude et d'évasion fiscales internationales et le rôle essentiel qu’y tiennent les paradis fiscaux. Les outils juridiques conventionnels traditionnels à la disposition des Etats ont montré toutes leurs limites, et ce tant en matière de détection des situations à risque que d’échange d’informations ou d’assistance au recouvrement. S’est ainsi faite jour la nécessité, pour certains Etats, de relancer, sur le plan international, des actions de nature coopérative d’un nouveau type pour tenter d'endiguer les pertes budgétaires massives ainsi subies ou consenties. Ces actions, participant tant de la « soft law » que de la règle de droit, menées par l'OCDE comme par l'Union européenne, se concentrent sur deux aspects fondamentaux que sont, d'une part la transparence fiscale et, d'autre part, la lutte contre les pratiques d'érosion de la base imposable et de transfert des bénéfices vers des Etats ou territoires à fiscalité faible ou nulle. L'analyse de ces tentatives de réforme de la fiscalité internationale conduit à s'interroger non seulement sur la méthode utilisée ainsi que sur le contenu des réglementations qui en découlent, mais également sur les perspectives d'avenir de la lutte contre la fraude et l'évasion fiscales internationales. Face aux carences du « nationalisme fiscal », il convient donc de s'interroger sur la pertinence d'une mondialisation de l'impôt lui-même, et ce tant au niveau de la base imposable que des taux d’imposition
Tax fraud and tax avoidance are as old as tax itself. Economy’s globalisation and digitalazation have however confronted States with the limitations of their tax power that remains dependant on their territorial boundaries. More recently, the 2007-2008 financial crisis has drawn the attention of the public opinion on the extent of international tax fraud and avoidance as well as on the key role tax heavens play in this frame. The traditional and conventional legal tools States can use have reached their limits in the field of detection of potential risky tax’s situations, exchange of information as well as collection assistance. Some States are willing to revive, on an worldwide level, the international tax cooperation, so as to curb massive budgetary losses they either undergo or consent to. These measures, which are based on « soft law » or on real right rules, are lead by the OECD and the European Union in order to face two main purposes. The first one deals with tax transparency whereas the second one tackles with base erosion and profit shifting towards States and territories with low or nil tax levels. The analysis of these attempts to amend international tax rules leads up to question about the used methods, the regulation’s content and their perspectives. While facing the lacks of « tax nationalism », it is necessary to wonder about the relevancy of globalising taxes themselves through both their basis and their rates

Cette recherche a pour objet d’étudier les formes dont les différents concepts de justice fiscale ont été traduits en formes juridiques.Il convient de souligner que l’on trouve des développements importants sur le concept de Justice dans les écrits d’Aristote qui distinguait la justice générale et la justice particulière. Celle-ci est fractionnée en justice commutative et justice distributive. Cette dernière notion a souvent été reprise par les théoriciens de la fiscalité, elle est encore implicitement très active de nos jours. Cette vision unitaire de la justice légale et morale fut remise en question par celle du positivisme juridique qui a séparé droit et morale. Néanmoins si le concept de Justice est au cœur d’une réflexion générale sur le Droit, il est particulièrement présent au sein du Droit fiscal.Il faut souligner que la Déclaration des droits de l’homme et du citoyen de 1789 a posé les bases de ce droit avec les principes figurant aux articles 13 et 14. Et c’est sur ce socle qu’ont été progressivement organisés les éléments d’une justice fiscale distributive puis redistributive. Il en est résulté un droit reflétant les atermoiements de doctrines fiscales développant des représentations très diverses de la question. Aujourd’hui, bien que les débats soient toujours présents, le pragmatisme semble l’emporter en focalisant le sujet sur la lutte contre la fraude et l’évasion fiscales
This research aims to study the forms which different tax justice concepts were translated into legal forms.It should be stressed that there are important developments on the concept of justice in the writings of Aristotle, who distinguished the general justice and particular justice. This is divided into commutative justice and distributive justice. This notion has often been taken up by the theorists of taxation, it is still implicitly active today. This unitary vision of the legal and moral justice was challenged by the legal positivism that separated law and morality. However if the concept of justice is at the heart of a general reflection on the Law, it is particularly present in the tax law. Note that the Bill of Rights of Man and Citizen of 1789 laid the foundation of this law with the principles contained in Articles 13 and 14. It is on this foundation that were gradually organized the elements a distributive and redistributive tax justice. This resulted in a law reflecting the procrastination of fiscal doctrines developing diverse representations of the question. Today, although discussions are still present, pragmatism seems to outweigh the subject by focusing on the fight against fraud and tax evasion

Thesis is focused on problems of fraudulent actions especially in the sphere of economic crime, the detection of undesirable activities and preventive measures. Are constantly new forms and methods of committing economic crimes, and this trend will be reflected in subsequent years.

In this paper, the author analyses one of the obligations to inform recently implemented in Spain that requires from natural and legal persons to report about assets and properties abroad. Failure to comply with this requirement may make recognition of a gain over incomes and properties values not being declared. These gains will be considered income tax from last tax period.
En el presente trabajo, la autora analiza una obligación de informar recientemente incorporada al ordenamiento español que obliga a toda persona física y jurídica a declarar los bienes y derechos que posea en el extranjero, cuyo incumplimiento conlleva la generación de una ganancia patrimonial en relación con aquellos elementos patrimoniales no declarados que se imputarán al último ejercicio no prescrito.

O presente estudo examina os limites à requalificação dos negócios jurídicos no Brasil, seja pelas autoridades fiscais seja pelo legislador tributário (infraconstitucional) com a criação de regras específicas e gerais para o controle da elusão fiscal. Para tanto, considera-se a elusão fiscal como figura autônoma, buscando-se identificar os critérios para a delimitação desta zona cinzenta existente entre a conduta contra legem (evasão) e aquela que não contraria, quer direta quer indiretamente, o ordenamento (elisão), e que corresponde à prática de atos aparentemente lícitos mas que ferem indiretamente o ordenamento. A identificação de tais critérios coloca em relevo a importância da causa dos negócios jurídicos e a noção de ilicitude atípica que qualifica os atos e negócios aparentemente lícitos porém desprovidos de causa, engendrados exclusivamente com vistas à economia de tributos. Analisa-se então como o ordenamento positivo brasileiro trata esta categoria de atos e negócios, buscando delimitar o que a administração fiscal está autorizada a fazer no combate à elusão fiscal. Em seguida, passa-se ao exame do controle da elusão fiscal realizado pela via legislativa, analisando-se os limites ao estabelecimento de regras específicas de prevenção ou de correção da elusão baseadas em ficções e presunções, as regras antielusivas constantes de convenções internacionais firmadas pelo Brasil, bem como a experiência estrangeira no estabelecimento de regras gerais antielusivas. Ao final, abordamos o conteúdo da regra geral antielusiva brasileira.
This research examines the limits applicable to the reclassification of activities by the Brazilian tax authorities or the Brazilian tax legislator (i.e., ordinary law) by means of specific and general anti-avoidance rules. For this purpose, we consider tax avoidance as an autonomous concept, which consists of those transactions that appear legitimate but are indirectly against rules, and we attempt to identify the criteria for delimitation of the gray area between an activity that represents a direct violation of Law tax evasion and one which does not infringe the law, either directly or indirectly valid tax planning. The identification of such criteria emphasizes the importance of the purpose behind a legal transaction and the idea of an illegality which is not expressly defined by law applicable to those acts and transactions that, despite appearing legitimate, have no substance and are exclusively structured for the purpose of saving taxes. We then analyze how Brazilian legislation treats such activities and transactions in order to identify the limits to which tax avoidance schemes can be regulated by Brazils tax authorities. Next, we examine how Brazilian tax legislation deals with tax avoidance, and analyze the limits on the establishment of specific anti-avoidance rules based upon fictions and presumptions, of anti-avoidance rules found in double tax treaties concluded by Brazil, and general anti-avoidance rules based upon other countries practices. Finally, we address the substance of the general anti-avoidance rule under the Brazilian tax system.

L’évasion fiscale est une notion au cœur de l’actualité. Un sujet brûlant qui se heurte au secret des plus puissants. L’évasion fiscale déverrouille les portes dérobées de l’économie mondiale où les plus riches se soustraient au paiement de l’impôt au mépris de l’intérêt général. L’évasion est un véritable sport réservé à l’élite, où la fiscalité apparaît comme une matière de plus en plus complexe et évolutive, où seuls les praticiens excellent dans l’art de conseiller ou d’évader les actifs des plus puissants. De nombreux scandales devenus tristement célèbres comme les Panama Papers en 2016 ont permis de révéler les fleuves souterrains de l’argent sale, où se mêlent les eaux grises de l’évasion fiscale et les eaux noires du crime, mais aussi les Paradis Papers ont relevé les failles juridiques d’un système international afin de permettre aux élites et aux multinationales d’échapper aux taxes et aux impôts. Certains pays au cœur même de l’Union européenne demeurent de véritables paradis fiscaux. En 2018, une réforme a été adoptée par l’Union européenne pour lutter comme l’opacité financière en obligeant à créer des registres de bénéficiaires effectifs, allant vers une transparence et une véritable équité fiscale. Nous développerons dans notre étude des montages fiscaux afin d’expliquer comment certaines multinationales contournent la loi. Nous appréhenderons aussi que certaines d’entre elles sont punies par la pénalisation du droit fiscal. La régulation de la fiscalité se fait pour les particuliers mais aussi pour les grandes multinationales. Ces dernières peuvent être sanctionnées très sévèrement grâce à la puissance des pouvoirs conférés à l’administration fiscale. N’oublions pas que chaque année, c’est 80 milliards d’euros qui échappent au fisc français. La répression ne tente-t-elle pas d’aller vers une restriction des libertés individuelles ?, va-on vers une société liberticide ?, les droits de l’homme et du citoyen sont-ils respectés ? Est-ce que la loi fiscale primera sur notre liberté individuelle ? Est-ce que le bonheur est de vieux dans une société où le droit au secret n’existe pas ? Se pose aussi la question de la remise en cause de la participation aux charges de la collectivité, qui peut la remettre en cause ?, le riche, le pauvre, la société ? La déclaration des droits de l’homme et du citoyen de 1789 insiste sur la nécessité de l’impôt « c’est une contribution commune qui est indispensable », article 13 ;« La nécessité de la contribution publique », article 14. Une société ne peut fonctionner sans imposition. Cette idée est devenue le principe de nécessité de l’impôt, qui signifie que celui-ci est indispensable à la toute vie en collectivité. De ce précepte, le Conseil constitutionnel a déduit que la lutte contre la fraude est légitime. Cependant, les pouvoirs donnés dans ce but à l’administration doivent respecter un autre principe, également maintes fois rappelé par la déclaration, celui de la liberté. En effet, le contrôle fiscal ne doit pas attenter à la liberté et à la vie privée du contribuable
Tax evasion is at the heart of the news. A burning subject that clashes with the secret of the most powerful. Tax evasion unlocks the back doors of the global economy where the wealthiest avoid paying taxes in the public interest. Escape is a true sport reserved for the elite, where taxation appears as an increasingly complex and evolving subject, where only practitioners excel in the art of advising or escaping the assets of the most powerful. Many scandals that have become infamous like the Panama Papers in 2016 have revealed the underground rivers of dirty money, where the grey waters of tax evasion and the black waters of crime mingle, but also the Paradis Papers have pointed out the legal flaws of an international system to allow elites and multinationals to avoid taxes. Some countries at the very heart of the European Union remain true tax havens.In 2018, a reform was adopted by the European Union to combat financial opacity by requiring the creation of beneficial ownership registers, moving towards transparency and real tax fairness. In our study, we will elaborate on tax arrangements in order to explain how certain multinationals circumvent the law. We will also fear that some of them are being punished by penalizing tax law. The regulation of taxation is done for individuals but also for large multinationals. The latter can be punished very severely thanks to the power of the tax authorities. Let us not forget that every year, 80 billion euros escape the French tax system.Is not the repression trying to move towards a restriction of individual freedoms?, are we moving towards a liberticide society?, are human and citizen rights respected?Will the tax law take precedence over our individual freedom? Is happiness old in a society where the right to secrecy does not exist? There is also the question of questioning the participation in the tasks of the community, who can question it?, the rich, the poor, society? The Declaration of the Rights of Man and of the Citizen of 1789 stresses the necessity of the tax “it is a common contribution that is indispensable”, Article 13; “The Need for Public Contribution”, section 14. A society cannot function without taxation. This idea has become the principle of the necessity of taxation, which means that it is indispensable to all community life. From this precept, the Constitutional Council has deduced that the fight against fraud is legitimate. However, the powers given to the administration for this purpose must respect another principle, which is also reiterated many times in the declaration, that of freedom. In fact, tax control must not interfere with the taxpayer’s freedom and privacy. -

Le terme offshore est communément utilisé pour désigner la mise en place d'une entité juridique dans un pays où celle-ci n'exerce aucune activité. Par cette implantation, cette entité pourra bénéficier de certains avantages fiscaux. Or ce mécanisme d'optimisation fiscale peut être contourné de manière illégale. De nombreuses juridictions offshore ont alors été pointées du doigt pour leur manque de transparence et jugées responsables de l'évasion fiscale. Parmi ces centres financiers offshore, Maurice se distingue des autres places financières dans la mesure où elle s'attache à respecter les normes internationales tout en continuant de développer son secteur offshore. Ainsi, l'intérêt de cette thèse est de présenter les caractéristiques de chaque entité offshore et leur fonctionnement afin de comprendre comment elles peuvent être détournées de leur objet initial. Cette présentation passe dans un premier temps par l’analyse des entités offshore et leur exploitation puis dans un second temps leur régulation. On constate alors que la juridiction mauricienne est injustement qualifiée de paradis fiscal et encourent les mêmes risques que les plus grandes places offshore. Maurice a su ainsi concilier ses intérêts en trouvant un équilibre entre l’exploitation économique de son secteur offshore et l’application rigoureuse des normes internationales
The term offshore is commonly used to refer to the establishment of a legal entity in a country where it has no business.For this implementation, this entity can entain certain tax benefits. But this tax optimization mechanism can be bypassed illegally. Many offshore jurisdictions were then blamed for their lack of transparency and held for tax evasion. Among these offshore financial centers, Mauritius differs from other financial markets as it strives to meet international standards while continuing to develop its offshore sector. Thus, the interest of this thesis is to present the characteristics of each offshore entity and its operations in order to understand how they can be diverted from their original purpose. This presentation is an analysis of each offshore entities, their operations and their regulation. We can found that the Mauritian juridiction is unfairly labeled as tax havens and face the same risks as the largest offshore places. Mauritius has thus reconcile its interests by finding a balance between the economic exploitation of its offshore sector and the strict application of international standards

This diploma thesis entitled Accounting and Tax Frauds from Comparative Perspective of Czech and American Law and Practice analyses accounting frauds and tax frauds in the Czech Republic with added comparative aspects from the US. The purpose of the thesis divided to 6 chapters is to provide a complex and comprehensive analysis from the perspective of accounting, legal and justice system and police investigation and to propose original policy solutions how to improve combating this sophisticated economic criminal activities. This thesis is grounded in an interdisciplinary context and applies economics, taxes, accounting, law, criminology and forensic science. It also combines theoretical background with practical case study analysis. Stemming from the case study analysis and the comparative perspectives from the US, this thesis proposes practical solutions proposals for the police work. One of the common features of both Czech and the US system is the essential role of experts. The added value of this thesis includes 10 different proposals in the legislative, institutional, informational and practical police area, such as establishing special police unit tasked with accounting and audit frauds, protection of whistleblowers, more severe punishments, uniform tax software and electronic evidence, better coordination between police and the tax authorities, improving the education of policemen in the economic, tax and accounting area, cooperation with academia and police internships of economics students and also enhanced international cooperation. One cross-cutting finding is the absolute necessity of close and long-term cooperation and coordination between police, judiciary, tax authorities and academia, sharing knowledge, information and know-how and critically analysing recent trends and practical issues. That is the only way how to effectively improve the fight against this complex white-collar crime.

Dans le cadre de l’internationalisation puis de la mondialisation de la sphère économique et financière, les paradis fiscaux se sont développés tout au long du XXe siècle. Emergent à l’abri de la cage de l’Etat-Nation, ce phénomène de déconnexion de la sphère résidente de la sphère d’activité économique effective, a donné lieu à l’émergence de centres offshore, de manière embryonnaire durant la première moitié du XXe siècle, puis à une échelle industrielle sur l’ensemble des secteurs de l’activité économique à partir des années 1950. Les observateurs et les acteurs politiques des pays industrialisés se sont progressivement saisi du sujet dans le cadre de l’appréhension des effets dommageables de la concurrence fiscale internationale. Les difficultés rencontrées dans la lutte engagée à différentes échelles contre ces territoires traduisent l’ambiguïté des relations qu’entretiennent les grands pays industrialisés avec la sphère offshore
In the framework of the growth and the internationalisation of the financial flows since the beginning of the twentieth century, Tax havens leading positions in the economic and financial environment have become so much important, that many political actors of the well developed countries have tried to assess this phenomenon through the international tax competition studies. Going further in the tax optimisation and tax planning process of the offshore sphere of activity, we can consider that far from being isolated in the sovereignty of a few countries, the offshore financial model is far integrated in the worldwide economic system, which can explain the difficulty and the different means used by the political authority to manage and stop the offshore mechanism through a by territory approach

Research on fraud detection in accounting has long focused primarily on financial statement fraud and responsibilities of auditors and company management relating to such frauds. While tax fraud is also clearly significant, and tax professionals have responsibilities relating to fraud detection, little prior research has addressed this issue. The current research examines the impact of quantitative materiality, perceived responsibility (based on the triangle model of responsibility) and Machiavellianism on several aspects of tax professionals’ decision making regarding fraud detection and reporting. I surveyed all tax professionals in the People’s Republic of China working for one of the Big 4 public accounting firms. The results indicate that, as anticipated, Machiavellianism had significant negative associations with tax professionals’ perceived responsibility to detect fraud, and high Machiavellians judged fraudulent actions to be less unethical and socially irresponsible. A composite measure of the triangle model of responsibility was positively associated with participants’ perceived professional obligation for fraud detection as well as the estimated likelihood of discovering and reporting fraud. In contrast, quantitative materiality was not associated with perceived responsibility for fraud detection, ethical judgments or the likelihood of detecting or reporting fraud.

In Peru, successive governments have designed their tax collection policy on the basis of the formal sector without addressing the issue of the informal sector, because of the lack of a plan on criminal tax policy. However, this creates a problem of regularization of tax and criminal policy and a space for the commission of tax offenses. In the present article, the authors do research about the subject, noting that when legislators create incentives for the management of economic strategies, it produces an undesirable effect: it creates room for unfair tax crime. Therefore, we should seek to analyze the political-criminal aspects of the offenses listed above, based on a study of the work of the criminal law on taxation.
En el Perú, los diferentes gobiernos de turno han diseñado su política recaudatoria sobre la base del sector formal sin abordar la temática del informal, debido a que no ha existido –ni existe– un plan de política penal tributaria. Esta carencia genera un problema de regularizaciónde la política fiscal y criminal, dejando un espacio para la comisión de delitos fiscales. En este artículo, los autores investigan la problemática señalando que la creación de incentivos para la realización de estrategias económicas por parte de los legisladores producirá un efecto inverso al deseado: El tipo injusto del delito fiscal. Por ello, se buscará analizar adecuadamente los aspectos político-criminales de los delitos mencionados anteriormente en el marco del Derecho Penal Tributario.

Dissertação de Mestrado em Gestão.
A tributação dos incrementos patrimoniais e despesas efetuadas carece de uma maior atenção por parte do legislador e por parte da doutrina. Sendo atualmente uma das principais ferramentas no combate à fraude e evasão fiscais, a sua divulgação, análise e debate deveriam ser alvo de um maior destaque, dada a sua importância, com o objetivo de promover a sua eficácia. Com este trabalho pretende-se um melhor entendimento de todos as vertentes relacionadas com estas questões. Assim, em primeiro lugar, analisamos o regime jurídico que o ordenamento jurídico fiscal português institui para tributar estes rendimentos. Numa segunda fase debruçamo-nos sobre a jurisprudência proferida pelos Tribunais Superiores. Da análise da legislação e dos Acórdãos pronunciados, examinamos os pontos convergentes e, sobretudo, evidenciamos as questões divergentes entre a aplicação e a interpretação da lei. Atendendo em especial aos problemas suscitados pela aplicação do normativo, enunciamos casos hipotéticos para evidenciarmos os possíveis resultados obtidos em termos de matéria coletável, que a aplicação das normas produz. Neste âmbito, analisamos ainda as alterações propostas pelo anteprojeto da reforma do IRS, no que concerne ao regime de tributação das manifestações de fortuna. De toda a análise levada a cabo, conclui-se que a redação atual do normativo gera distorções na determinação da matéria coletável, determinada caso a caso, consoante a interpretação que é feita da lei, porquanto a redação da lei permite interpretações diversas. Assim sendo, fica claramente patente a concorrência das normas constantes das alíneas d) e f) do n.º 1 do artigo 87.º da LGT, com consequências diretas e penalizadoras para o contribuinte. Neste contexto o conteúdo do anteprojeto permite solucionar algumas destas questões, mas poderá criar novas problemáticas, pelo que se aguarda a sua aprovação no sentido de propiciar uma maior eficácia na aplicação deste regime.
The taxation of asset increases and the incurred expenses require further attention by the legislature and by the doctrine. Currently being one of the main tools in the fight against tax fraud and evasion, disclosure, analysis and debate, it should be given greater prominence, given its importance, in order to promote its effectiveness. This work aims to better understand all the aspects concerning these issues. Firstly, we analyse the legal regime that the Portuguese tax law establishes to tax such income. Secondly, we refer to the jurisprudence issued by the Superior Courts. Taking into account the analysis of the legislation and the pronounced judgments, we analyse the converging points and, above all, we showed the conflicting issues between its application and the interpretation of the law. Regarding the problems rose by the implementation of the normative in particular, we demonstrate hypothetical cases to show the possible results in terms of the taxable income that the application of such norms produce. In this context, we also analysed the changes proposed by the IRS pre- reform bill, regarding the taxation on wealth. Of all the analysis conducted, we can conclude that the way the current legislative is presented creates distortions in determining the tax base, evaluated case by case according to the interpretation made of the law; and this is due to the fact that the law allows distinct interpretations. Therefore, it is clearly visible the competition between the rules in paragraphs d) and f) of nr 1, article 87 of the LGT, with direct and penalizing consequences for the taxpayer. Given these circumstances, although the content of the preproject might solve some of these issues, it may also give rise to new problems. Therefore, we should wait for its approval in order to provide greater efficiency in the implementation of this regime.
Orientação: Professora Doutora Antonieta Lima.

The theme of tax documents "dematerialization", issued in the context of taxable business operations, is one of the main elements of discussion within the reform processes of the European Digital Agenda as in those concerning the streamlining of bureaucratic procedures with the aim at increasing Italian efforts to fight VAT evasion. Among all the digital novelties, the one concerning the obligation of electronic invoicing within B2B and B2C operations has aroused greater curiosity and interest. Electronic invoicing plays a fundamental role for tax purposes, with particular reference to the aspects linked to the fight against tax evasion. In fact, the use of electronic invoicing allows administrations to carry out their checks for VAT purposes by facilitating an easier crossing of fiscal information. As highlighted in the technical report associated with the Law Decree n. 193/2016, the VAT gap in Italy is among the highest in the European Union and is due, very often, to the failure to certify and report revenues and compensation or fraud. The Italian Revenue Agency will have the widespread availability of invoice data with the objective of accelerate audit procedures and VAT controls. The electronic invoicing system is part of a greater process of reform of the control mechanisms as well as of the revision of the European Union rules aimed at identifying new ways of carrying out trade between the States of the Union and reforming the rules for applying the VAT between Member States.

Cette thèse étudie la question des incitations dynamiques des agents économiques à frauder. Le premier chapitre introduit un modèle dynamique de fraude fiscale afin d’étudier l’impact de l’audit rétroactif sur le respect des obligations fiscales des agents économiques.Il permet de montrer qu’un accroissement de la période de prescription entraîne une diminution de la fraude fiscale et de déterminer le montant des recettes fiscales attendues par l’autorité fiscale pour différentes politiques d’audit. On établit que les audits rétroactifs génèrent des recettes fiscales espérées supérieures à celles des audits statiques. Le deuxième chapitre propose une approche théorique et expérimentale des incitations dynamiques des agents économiques à frauder. Les résultats expérimentaux confirment les prédictions théoriques : un accroissement de la période de prescription implique une augmentation des déclarations de revenus des agents. Le dernier chapitre introduit une deuxième étude expérimentale en laboratoire, dans le but de comparer l’efficience des deux politiques d’audit fiscal : l’audit rétroactif et l’audit statique (restreint à la période courante). Le principal résultat suggère que les politiques d’audit rétroactif sont plus efficaces pour réduire la fraude fiscale que les politiques d’audit statique fondées sur des fréquences d’audit élevées
This thesis studies taxpayers' dynamic incentives to evade taxes. The first chapter introduces a dynamic model of tax evasion. We prove that higher limitation periods increase tax compliance. We also determine the expected tax revenues generated by retroactive and static auditing policies, with respect to the levels of tax rates and expected discounted penalties. We obtain that retroactive auditing generates higher expected tax revenues than static auditing. The second chapter provides theoretical and experimental evidence about subjects' incentives to evade taxes, with respect to a retroactive inspection policy. Our experimental results confirm theoretical predictions, i.e. higher limitation periods increase agents' compliance. The third chapter introduces a second laboratory experiment, in order to compare the efficiency of two main audit schemes: retroactive versus static auditing. We find that retroactive auditing policies are more efficient in enhancing tax compliance, than policies of static auditing accompanied by high audit rates

Le déploiement de moyens visant à lutter contre la fraude fiscale menace les libertés fondamentales et individuelles des contribuables. En effet, le durcissement de la répression fiscale marque un pas vers l'interventionnisme étatique et semble légitimer la généralisation du soupçon à l'encontre de ces derniers. Le renforcement des prérogatives de contrôle fiscal et d'investigation confiées aux agents du fisc notamment par le recours aux pouvoirs de police judiciaire n'est pas exempt de dangers. Il conduit d'ailleurs à justifier des intrusions dans la vie privée des individus ainsi que de profondes atteintes au droit de propriété sur la base de simples présomptions de fraude fiscale. Les contribuables sont eux aussi exposés aux risques d'abus de pouvoir et de détournement de procédures mais manquent de recours pour combattre ces dérives. En tant qu'Administration publique, l'Administration fiscale, censée oeuvrer pour l'intérêt général dans le cadre de sa mission de récolte de l'impôt et de sanction des fraudeurs, bénéficie d'une présomption quasi « irréfragable » de loyauté lui conférant une responsabilité atténuée voir même une certaine immunité. En effet, rares sont les cas où la responsabilité pour faute de l'Administration fiscale est retenue par les juges. De surcroît, quand la machine judiciaire vient suppléer les carences de l'Administration fiscale, le respect du principe d'égalité des armes apparaît bien plus théorique que pratique. Les inspecteurs agissent de plus en plus sous la contrainte des objectifs de résultats et de rendement budgétaire, au détriment du respect des libertés individuelles et de la présomption de bonne foi des contribuables
The raise of means aiming to struggle against tax evasion threats fundamentals liberties for taxpayers. Indeed, the strengthening of tax repressive measures marks on more step in the state's intervention and seems to justify a generalisation of suspicion against taxpayers. Furthermore, the reinforcement in tax inspector's power mostly used through resort to judicial power isn't exempt from danger. It results in justifying violation of private life and illegal entry only based on presumption of tax fraud. Taxpayers are also exposed to tax authorities abuses and do not have necessary the means to face those abuses. As a public administration, tax authorities are supposed to work for general interest as defined in their mission to both collect taxes and sanction defrauders, but on the other hand they also benefit from an irrefragable presumption of fairness, which results in an attenuated liability. Indeed, rare are the case where the breach of duty from tax authorities is pushed forward by the judges. Moreover, when the judicial machine supplies the shortages of tax Authorities, the respect of equal weapon's principle seems more theoretic than efficient. Tax inspectors act more and more under pressure to get results and budgetary profits, to the detriment of individual freedom and presumption of sincerity. It's in this context that for years, tax authorities have been trying to change their image to present themselves as an administration of service, which main purpose is to encourage amicable settlement of tax litigation

För att förhindra att skattskyldiga utnyttjar lagstiftningen på ett sätt som lagstiftaren inte avsett används stopp- och speciallagstiftning. Då detta förfarande alltid ligger  steget efter, lagstiftades det om en generalklausul mot skatteflykt.

Legalitetsprincipen kommer även till uttryck inom skatterätten, ingen skatt utan lag. Detta upprätthåller rättsäkerheten och leder till att skattskyldiga kan förutse de skatterättsliga konsekvenserna av olika rättshandlingar.

Generalklausulen har ansetts vara svår att tillämpa vilket lett till att det genom praxis framkommit principer om genomsyn. Skatteverket verkar vara av den uppfattningen att det finns en skatterättslig genomsynsmetod. Denna metod förbiser de civilrättsligt giltiga avtalen och ser till den ekonomiska innebörden och beskattar förfarandet därefter. Att se till avtals verkliga innebörd är något som är vanligt förekommande på det civilrättsliga området. Det brukar sägas att skatterätten bygger på civilrättsliga grunder, det är därför anmärkningsvärt att, som Skatteverket gör, åsidosätta eller omkaraktärisera civilrättsliga avtal. Det förefaller snarare vara så att de ekonomiska konsekvenserna är en direkt följd av de civilrättsliga, vilket leder till att en skatterättslig genomsyn inte är tillämplig.

Under de senaste åren har det kommit flera avgöranden som säger att en skatterättslig genomsyn inte kan tillämpas. Trots detta fortsätter Skatteverket att tillämpa principen. Även om Regeringsrätten har sin ställning klar verkar det som om det behövs flera, tydliga, domar för att Skatteverket ska inse att det inte längre går att genomföra en skatterättslig genomsyn.

To prevent taxpayers from using the law in a way that the legislator never intended, i.e. abusing its meaning, the legislator constantly introduced new legislation. As this methodology always is reactive as opposed to proactive, the legislator enacted legislation against tax evasive actions - the general anti-avoidance rule.

The principle of legality is affecting not only the civil but also the tax legislation, no law no tax. This ensures the legal security and leads to taxpayers being able to foresee the tax consequences of certain legal transactions.

The general anti-avoidance rule has been found difficult to apply, why case law has lead to the establishment of a "principle of transparency" (similar to the concept of substance over form). This principle overrides the legally binding agreements entered into by two parties, and aims at determining the true substance of the transactions undertaken under the agreement. The findings made by the tax authority in this process are then deemed to be the correct basis for taxation. It is generally said that the tax law is based on the principles established through civil law, which makes it hard to understand how the tax authority can override and reclassify the terms of an agreement entered into by two parties. As the economic consequences should be a direct effect of the terms of said agreement/arrangement, the tax authority should not, under the principle of legality, be able to reclassify the legally binding agreement.

In recent years a number of cases have stated that the "principle of transparency" cannot be applied. Despite this the tax authority still applies this principle. Even if the Supreme Administrative Court believes that it has given a clear interpretation of how to apply the “principle of transparency” additional case law is needed.

La notion fiscale d’abus de droit est un sujet d’une grande actualité qui intéresse tous les acteurs de la vie des affaires. On parle de plus en plus dans nos médias, dans nos facultés, dans nos entreprises, comme dans nos foyers des termes d’optimisation fiscale, d’évasion fiscale, de fraude fiscale et d’abus de droit. De plus, l’actualité est marquée par la lutte contre les pratiques fiscales abusives des contribuables qui s’est opérée à divers échelons. Au niveau international avec l'initiative de l'OCDE et du G20 contre l'érosion de la base taxable et le transfert de bénéfices dit BEPS, au plan communautaire, avec l'action du législateur européen, de la Cour de justice de l'Union européenne et de la Commission européenne, et à l’échelon interne par les travaux du parlement. En droit interne, l’article 100 du projet de loi de finances pour 2014 prévoyait que l’adverbe « exclusivement », qui représente l’un des critères caractéristiques de l’abus de droit par fraude à la loi, soit remplacé par l’adverbe « principalement » fiscal dans l’article L. 64 du Livre des procédures fiscales. Le Conseil constitutionnel a censuré cette tentative du législateur dans une décision en date du 29 décembre 2013. Cette décision de censure pourrait être interprétée comme demandant au législateur de définir avec une plus grande précision le motif « principalement » fiscal, mais de manière générale de définir la notion même d’abus de droit. Rappelons que l’article L. 64 du LPF siège de la notion française d’abus de droit, ne définit pas l’abus de droit stricto-sensu, mais plutôt la procédure d’abus de droit. Il ne nous dit pas "qu'est ce que l'abus de droit", mais plutôt "comment l'abus de droit". Si les implications constitutionnelles ont été rapidement connues, les soubassements théoriques méritent d’être approfondis, notamment dans une approche comparative, et le cas échéant européenne et internationale de la question. Il s’est donc agit de mettre en lumière la notion fiscale d’abus de droit, à savoir son caractère saisissable ou non. Cette démonstration conduit nécessairement à répondre à plusieurs interrogations. Notamment, existe-t-il une notion unique et unanimement admise d'abus de droit ? En quoi la notion d’abus de droit est-elle insaisissable? La notion d’abus de droit se doit-elle d’être insaisissable? S’obliger à trouver une notion commune d’abus de droit, n’est-ce pas remettre en cause la logique intrinsèque de l’institution et lui retirer toute efficacité ? Faut-il privilégier une approche commune aux Etats-Membres de l’UE ? Une approche internationale de la question est-elle réalisable ? Quid de l’articulation des dispositifs anti-abus entre eux. C’est entre autre ces différentes interrogations qui ont été évoquées dans les développements de la thèse
The fiscal notion of law abuse is a high profil topic which interests all business life actors. We hear more and more in our Medias, schools, businesses, as in our homes, such terms as tax optimization, tax evasion, tax fraud and abuse of law. In addition, news is marked by the fight against abusive tax practices of taxpayers that has taken place at various levels. Internationally, with the initiative of the OECD and G20 in the BEPS project. At EU level, with the measures taken by the European Commission and, at national level, by the work of parliament.In national law, recently, the article 100 of the Finance Bill for 2014, as passed by the Parliament, provided that the word "exclusively" which represents one of the characteristic criteria of abuse of law by legal fraud, be replaced with the word "primarily" tax in the article L. 64 of Tax Procedure Handbook.The Constitutional Council censured this legislative attempt in a decision dated December 29, 2013 on two grounds: It held that that article was against the objective of a constitutional value of accessibility and intelligibility of the law, and the principle of legality of offenses and penalties.This censorship decision is a decision which could be interpreted as asking to the Legislator to define with greater precision what it meant by "primarily" fiscal motive, but also generally define the concept of abuse of law in tax matters.It should be recalled in this regard that article L. 64 of the Tax Procedure Handbook, heart of the French concept of abuse of law, does not define abuse of law in the strict sense, but rather the abuse of law procedure. If the constitutional implications were quickly known, the theoretical foundations merit further examination, including a comparative approach, and if applicable European and international questions.It is therefore to clarify the tax concept of abuse of law, defining the abuse of law, namely its comprehensible aspect or not. It is the choice of that last idea that we made, namely to demonstrate the elusiveness of a notion of abuse of law.This demonstration leads necessarily to answer several questions. In particular, does a unique unanimously accepted concept exist? To what extend the notion of abuse of law cannot be found? Should the concept of abuse of law be elusive? If forced to find a common concept of abuse of law, isn’t it a challenge the institution’s logic and a withdraw of its efficiently? Should priority be given to a common approach of abuse of law definition by the European Union Member-States? What about the articulation of anti-abuse devices between them. It is among others the questions that have been raised in the developments

Метою доповіді є висвітлення проблеми ухилення від сплати податків, показ методів боротьби з ухиленнями і перейняття досвіду країн світу.
Целью доклада является освещение проблемы уклонения от уплаты налогов, показ методов борьбы с уклонениями и перенятие опыта стран мира.
The aim of the report is to highlight the problem of tax evasion, the demonstration of methods for combating evasion and the adoption of world experience.

L’objectiu principal d’aquest treball es el disseny i comprovació, per mitjà de tècniques de simulació, de noves estratègies de control a priori que ajudin a eliminar el frau fiscal en països en vies de desenvolupament com a Equador. A tal efecte, s’ha adoptat como pauta metodològica la identificació de la situació actual y el seu escenari informàtic, el disseny de noves estratègies de control tributari, la simulació de la situació futura després de l’aplicació de tals estratègies, y la comparació de la situació resultant amb la original de partida. Al finalitzar el anàlisis es conclou que les noves estratègies, entre las que hi figuren como a principals la eliminació del diner en efectiu y l’ús simultani de la factura y pagament electrònics, han aconseguit reduir en gran mesura la evasió y el grau d’economia oculta, sens perjudici d’un mínim percentatge que tant sols resulta controlable, a posteriori, via inspecció tributaria. Tanmateix, es deriva d’aquest treball la existència de beneficis colaterals en termes de control d’altres tributs y prevenció de certes activitats il•lícites.
El objetivo principal de este trabajo es diseñar y comprobar, mediante técnicas de simulación, nuevas estrategias de control a priori que ayuden a eliminar el nivel de fraude fiscal en países en vías de desarrollo como Ecuador. Para ello, se ha adoptado como pauta metodológica la identificación de la situación actual y su escenario informático, el diseño de nuevas estrategias de control tributario, la simulación de la situación futura tras la aplicación de tales estrategias, y la comparación de la situación resultante con la original de partida. Al finalizar el análisis se concluye que las nuevas estrategias, entre las que figuran como principales la eliminación del dinero en efectivo y el uso simultáneo de la factura y pago electrónicos, han logrado reducir en gran medida la evasión y el grado de economía oculta, sin perjuicio de un mínimo porcentaje que solo resulta controlable, a posteriori, vía inspección tributaria. Asimismo, se deriva de este trabajo la existencia de beneficios colaterales en términos de control de otros tributos y prevención de ciertas actividades ilícitas.
The main goal of this study is to design and validate, through simulation techniques, some new aprioristic control strategies that would contribute to eliminate the level of fiscal fraud in developing countries such as Ecuador. For this purpose, we have adopted as methodological guidelines the identification of the current situation and its computer replication, the design of new tax control strategies, the simulation of a future scenario through the application of such strategies, and the comparison of the results with the initial conditions. At the end of the analysis, we conclude that these new strategies, which include the elimination of cash money and the simultaneous use of electronic invoicing and payment, would have managed to reduce tax evasion and the size of the hidden economy in a large extent, with the exception of a minimal proportion that can only be controlled, a posteriori, through tax inspection. At the same time, it was also concluded from this work the existence of collateral benefits in the control of other taxes and the prevention of specific illegal activities.

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.

La légitime répression de la fraude fiscale fait référence aux différentes prérogatives de l'administration fiscale mises en œuvre pour prévenir, détecter et sanctionner l'évitement de l'impôt.Elles s'inscrivent au sein des procédures d'imposition et se doivent d'être conciliées avec les droits fondamentaux du contribuable.Cette exigence, élevée au rang constitutionnel, postule pour un équilibre des relations difficile à établir.La lutte contre la fraude fiscale, cette fin légitime en soi qui préserve l'égalité fiscale, justifie la présence de moyens exorbitants du droit commun qui fragilise la sécurité juridique à laquelle le contribuable peut prétendre.Ses garanties sont confrontées au pouvoir de l'administration fiscale et à sa faculté d'apprécier les différents manquements qui se présentent à elle en dehors de toute contrainte.Le rôle du juge est alors fondamental car en s'employant à préserver les droits et les devoirs de chacun, il participe à conforter un socle d'obligations qui s'impose dans ces procédures et qui est repris a posteriori par le législateur
The tax fraud repression legitimacy refers to the different prerogatives the fiscal administration implements to prevent, detect and sanction anyone trying to shirk its tax responsibilities. This process, that must be coordinated with the fundamental rights, is part of tax rules.This requirement, part of the Constitution, involves a balance between relations that is difficult to reach.This fight against tax fraud, lawful objective in the way it preserves tax equality, justifies the use of measures that infringes fundamental rights and weakens the legal security any taxpayer has the right to pretend.These guaranties opposed themselves to the tax administration and its ability to appreciate the different breaches it notices without any limitations.The judge role is then fundamental since he has to preserve anyone’s rights and duties, he participates to the creation of a basis of obligations that have to be followed for each procedure, and that are reused afterwards by the legislator

Cette thèse concerne les possibles définitions et intégrations de l'idée de « zone à attractivités fiscales » dans les documents concernant les paradis fiscaux, vieux problème devant lequel les chercheurs bloquaient depuis longtemps. Ici le problème est repris d'une toute autre façon en particulier dans le traitement des taux d'imposition, et dans des comparaisons des régimes fiscaux de chacun des pays du Proche Orient. Tout cela nous a conduit à introduire le concept de notation fiscale. Nous le faisons en tenant compte autant que possible de tout critère possible qui nous permette de déduire théoriquement une notation générale. Il ressort de cela que dans une comparaison avec plusieurs pays du Proche Orient le Liban n'est pas, théoriquement du moins, une soi-disante « zone à attractivité fiscale »... Cela conduit à introduire une approche relativisée dans une tentative de définition scientifique des paradis fiscaux. C'est ainsi qu'on peut considérer qu'à chaque instant peuvent naître un ou plusieurs paradis fiscaux en fonction des changements de critères ou de leurs modalités. L'intérêt de cette approche est de permettre de considérer une définition plus scientifique des paradis fiscaux. Empiriquement, nous avons mis en place une importante enquête auprès de 300 personnes, englobant des contrôleurs fiscaux, des employés de banque et des gens d'entreprises. Nous en déduirons que la notion de paradis fiscal est loin de pouvoir s'appliquer au Liban et que ce ne serait en fait qu'une légende
This thesis aims at defining and integrating the ‘zone of fiscal attractions' notion within the framework of Tax Havens, an old problem in front of which the investigators have not reach any solution since longtime before. Over here, the problem is considered from another angle, namely the treatment of tax rates, hence a comparison of fiscal regimes for each country of the Near-East was necessary to be able to deduce a fiscal notation. Taking into consideration every possible criteria which allows us to deduce theoretically a general notation, Lebanon, through the comparison between several countries of the Near-East, is not supposedly a “zone of fiscal attraction” theoretically…this leads us to introduce the approach of the relativity which has served to define scientifically the Tax Haven. For this reason, one or several Tax Haven can be created each and every moment with the changes incurred in the criteria and variables. The interest of this approach is to enable us to define scientifically the idea of Tax Haven. Empirically, an important questionnaire carried on fiscal controllers, bank employees, and firm employees, to demonstrate that the idea of Lebanon as a Tax Haven, is only a legend. This has been deduced through a group of 300 interviewed people

This diploma thesis deals with business transactions in terms of their accounting and VAT treatment according the statutory regulations in the Czech Republic. Firstly, accounting and VAT essentials are defined, the status of VAT in the European context is described as well. The thesis focuses not only on accounting of VAT in general, but it also shows some specific cases. The thesis deals with the right to deduct input VAT in connection with tax evasions in more detail. This issue was described using judicature. In the end, the possible ways how to deal safely with business partners are also discussed.

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior
The current dissertation aimed to contribute to the study of frauds in Brazil. This work has a distinct perspective, to look into the analysis of opportunities for equity recomposition after identifying fraud. To be more precise, the equity recomposition studied in this work has as foundation the analysis of the fiscal effects which arise due to fraud. There was a direction in the study about accounting frauds. The only accounting irregularities and inconsistencies considered were those that pointed to an increase of revenue beyond the company's financial position. In this interim, two recent cases were considered: The events of the Cruzeiro do Sul S.A. and Panamericano S.A. banks. On these assumptions, the following path was trailed: Initially, the accounting standards and practices were studied regarding the procedures adopted by companies who suffered frauds. In the background, the accounting adjustments that were performed by the corporations after the disclosure of the frauds were analyzed. The intention was to analyze if there were adequate applications of the accounting legislation to the concrete fraud cases of the Panamericano S.A. and Cruzeiro do Sul S.A. banks. Finally, as main objective, the study was intended to answer whether if it is possible, and under which circumstances are the use of tax credits arising from balances of overpaid taxes arising from fraud plausible
A presente dissertação almejou contribuir para o estudo sobre fraudes no Brasil. Este trabalho teve uma ótica distinta, no sentido de se debruçar sobre a análise de oportunidades de recomposição patrimonial após a identificação de fraudes. Mais precisamente, a recomposição patrimonial objeto de estudo deste trabalho teve como fundamento a análise sobre os efeitos fiscais decorrentes das fraudes. Houve um direcionamento no estudo sobre fraudes contábeis. Apenas foram consideradas as irregularidades e inconsistências contábeis que apontassem um aumento de receitas além da real situação patrimonial das empresas. Neste interim, foram considerados dois casos recentes, os eventos ocorridos nos bancos Banco Cruzeiro do Sul S.A. e Banco Panamericano S.A. Sobre tais premissas o seguinte caminho foi percorrido: Inicialmente foram estudadas as normas e práticas contábeis, no que tange os procedimentos a serem adotados pelas empresas que sofreram fraudes. Em segundo plano foram avaliados os ajustes contábeis que foram realizados pelas sociedades após a evidenciação das fraudes. A intenção foi de analisar se houve adequada aplicação da legislação contábil aos casos concretos de fraudes nos bancos Panamericano S.A. e Cruzeiro do Sul S.A Por fim, como objetivo principal, o trabalho teve intenção de responder se é possível e, sob quais circunstâncias são plausíveis o aproveitamento de créditos fiscais decorrentes dos saldos dos tributos pagos a maior originados de fraudes

Tidigare studier och undersökningar visar en utbredd skattebrottslighet inom byggbranschen. Branschen har framförallt haft problem med brottslighet relaterad till svartjobb. Problemen i fuskbenägna branscher vänta-des öka efter avskaffandet av revisionsplikten för små aktiebolag, då revision har en granskande funktion som både kan avhjälpa och upptäcka fel i redovisning. Idag är det drygt åtta år sedan revisionsplikten avskaffades och det är av stor betydelse att mäta effekten av lagändringen, samt att undersöka behovet av revision i arbetet mot att förebygga skattebrott inom byggbranschen. Studiens syfte är att undersöka och analysera behovet av revision för små bolag inom den svenska byggbranschen, i förebyggandet av skattebrott. Studien siktar på att ge en utökad förståelse om revision motverkar kriminell verksamhet, som leder till uteblivna skatteintäkter och en dysfunktionell konkurrens i branschen.                        Studien har en kvalitativ ansats med målet att besvara olika frågeställning-ar som berör revision och skattebrott. Det empiriska materialet är inhämtat genom en innehållsanalys av tingsrättsfall som omfattar skattebrotts-domar mellan åren 2011–2017. Data analyserades med besvarande av fem delföreställningar. Studien visar ett behov av revision i förebyggandet av skattebrott inom den svenska byggbranschen. Denna slutsats är grundad på resultaten som visar att; byggbranschen är överrepresenterad i fall om skattebrott, att förekomsten av revision i små byggbolag är mindre än rikssnittet i fallen som skattebrott, att skattebrott till följd av osanna fakturor är mer förekommande inom byggbranschen jämfört med övriga branscher, samt att revision är mer förekommande i fallen med penningmaskering än i övriga fall. Studien visade också det oförväntade resultatet att skattebrotten i små byggbolag inte hade ökat efter avskaffandet av revisionsplikten, vilket kan relateras till teorin om att det finns ett stort mörkertal av skattebrott delvis till följd av utebliven revision.
Previous studies show a widespread of tax crime in the construction industry. The industry has mainly had problems with crimes related to undeclared work. Problems in fraudulent industries are expected to increase after the abolition of the audit obligation for small limited liability companies, as auditing has an examining function that can both remedy and detect errors in the accounting. Today, more than eight years have passed since the statutory audit was abolished and it is of great importance to measure the effect of the amendment, and to investigate the need for audit in the work aiming to prevent tax crimes in the construction industry. The aim of the study is to investigate and analyze small companies' need for audit within the Swedish Construction Industry in the work to prevent tax crimes. The study aims to provide an enhanced understanding of whether auditing counteracts criminal activity in the construction industry, which leads to tax evasion and a dysfunctional competition on the market. The study has a qualitative approach with the aim of answering various questions concerning audit and tax crimes. The empirical material is obtained through a content analysis of district court cases involving tax crime sentences between the years of 2011–2017. Data were analyzed through answering five partial questions. The study shows a need for audit in the work aiming to prevent tax crimes in the Swedish Construction Industry. The conclusion is based on the results that shows; an over-representation of construction companies in cases of tax crimes, that the presence of auditors in small construction companies is less than the national average in cases about tax crimes, that tax crimes as a result of false invoices are more prevalent in the construction industry compared to other industries, and that the auditor is more prevalent in the cases of reverse money laundering than in other cases. The study also showed the unexpected result that the tax crimes did not increase among small construction companies after the abolition of the statutory audit, which can be related to the theory of a large number of un-detected cases of tax crimes partly as a result of inexistent audit.

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.

Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais
Dadas as diferenças de tributação do rendimento relativo ao exercício de uma actividade empresarial ou profissional em nome individual ou através de uma sociedade, foi instituído em Portugal, em 1989, um regime fiscal já há muito aplicado noutros países, em particular para as chamadas sociedades de pessoas (partnerships), que desconsidera para efeitos de tributação em imposto sobre o rendimento das pessoas colectivas, alguns entes colectivos, tributando-se o respectivo rendimento directamente na pessoa dos seus sócios ou membros, independentemente de distribuição. Esse regime visava assegurar a neutralidade fiscal, eliminar a dupla tributação económica e combater a evasão e fraude fiscais. Este regime – denominado “Regime de Transparência Fiscal” (RTF) – tem permanecido praticamente inalterado nos seus contornos legais desde a sua criação e tem sido objecto de controvérsia, quer quanto ao seu âmbito subjectivo, quer quanto a aspectos que se relacionam com a sua aplicação. O presente trabalho faz o enquadramento teórico do RTF, analisa o seu funcionamento face à legislação portuguesa e alguns dos principais problemas que têm sido identificados em relação ao mesmo e sumariza algumas perspectivas quanto à sua evolução futura. Em anexo, é feita uma síntese da aplicação subjectiva de idêntico regime em quatro países europeus (Espanha, França, Alemanha e Suécia) e apresentam-se alguns elementos estatísticos sobre a aplicação do RTF em Portugal.
Given the differences in income tax for professional or corporate activities, both personal or through a corporation, it was established in Portugal in 1989 a tax policy long applied in other countries – mainly in partnerships – which disregards for tax purposes of corporate income tax some corporate entities, taxing the income directly on partners and members, regardless of the distribution. That policy aimed to ensure fiscal neutrality, to eliminate double economic taxation and to fight tax avoidance and fraud. This policy – called «Fiscal Transparency Policy» (FTP) – has been kept almost completely unchanged in its legislation since its creation, and has been subject of controversy concerning its subjective scope and the aspects related to its application. This thesis makes the theoretical framework of the FTP, analyses its action in view of Portuguese legislation and some of the main problems that have been identified in relation to it, and also summarizes some perspectives as to its future developing. Furthermore, there are attachments in this thesis that synthesize the subjective application of an identical policy in four European countries (Spain, France, Germany and Sweden) and present statistical elements about the application of the FTP in Portugal.

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.

La comparaison entre des systèmes civilistes et, plus particulièrement, la France et la Lituanie, permet de confronter des expériences diverses au service de la construction de l’Union européenne. La méthode comparatiste peut, dans une approche régulatrice, permettre de réaliser une véritable intégration commune pour une matière comme le droit fiscal et d’appréhender les modalités du droit à déduction de la TVA relatives à l’exercice régulier et abusif d’un tel droit. Depuis la création de la TVA, comme instrument majeur pour financer le budget des États, le moment est venu de porter un regard critique sur le système de la TVA. Le droit à déduction de la TVA est fondamental pour le système de la TVA et sa neutralité. La taxe sur la valeur ajoutée a une incidence considérable sur chaque citoyen de l'Union européenne et il faut se donner les moyens en vue d’améliorer le mécanisme d’application de la déduction et créer des méthodes supplémentaires de lutte contre la fraude
The comparison between civil law systems and, more particularly, between France and Lithuania, allows to confront diverse experiences in favour of the European Union’s construction. The comparative method allows, in a regulating approach, to realize a real common integration of a subject like tax law and better understand the conditions of VAT deduction related to the deduction practise in the regular or abusive way. Since the establishment of VAT, as a major instrument to fund the State’s budget, it is the time to take a critical look on the VAT system. The right to deduct VAT is fundamental composant of VAT system and of its neutrality. The value added tax has a significant impact on each citizen of the European Union and we must give ourselves the means to improve the application of the deduction mechanism and develop the additional methods to fight against fraud

Myndigheter har en central roll i dagens samhälle och många av dem möter vi varje dag vilket gör deras arbete högst aktuellt. Deras ansvarsområden överlappar ibland varandra vilket kräver att de samverkar. Tack vare samverkan kan myndigheterna effektivisera sitt arbete och uppnå bättre resultat. Däremot fungerar deras samverkan inte alltid på ett effektivt sätt utan är något som måste utvecklas och skapas tillsammans. Syftet med denna studie var att få en bredare förståelse för samt bidra med kunskap kring interorganisatorisk samverkan vid återvinning av brottsutbyten med särskilt fokus på faktorer som kan främja respektive utgöra hinder för samverkan. Efter avslutad studie har vi gett ett bidrag om de faktorer som kännetecknar interorganisatoriska samband vid brottsbekämpning om brottsutbyten samt gett förslag på förbättringar. Vi valde att använda oss av en fallstudie som metod där en kvalitativ forskningsansats tillämpades. För att få olika perspektiv samt en ökad förståelse för fenomenet som studerats har vi intervjuat sex experter, därmed en från varje myndighet. Vår teoretiska referensram består av forskning som behandlar samverkans betydelse, former och förutsättningar med särskild fokus på främjande respektive hindrande faktorer för interorganisatorisk samverkan. Vi presenterar även en analysmodell som fungerade som en utgångspunkt då vi med hjälp av denna konkretiserade vårt informationsbehov. I empirikapitlet presenterar vi de olika myndigheterna och deras roll i samverkan samt resultaten av intervjuerna. Information kring brottsutbyten presenteras också vilket utgör grunden för den empiriska bakgrunden och den empiriska undersökningen. Detta utgör tillsammans med den teoretiska referensramen grunden för vår diskussion och slutsats. Vår studie visar att det finns faktorer i de utvalda myndigheternas interorganisatoriska samverkan som utgör hinder samt främjar deras arbete kring återvinning av brottsutbyten. Engagemanget ser vi som en främjande faktor i myndigheternas interorganisatoriska samverkan. Kommunikationen mellan myndigheterna utgör en främjande faktor samtidigt som det också finns hinder i kommunikationen. Andra hinder för samverkan är sekretess och brist på relevanta verktyg för uppföljning. Eftersom myndigheterna arbetar utifrån olika ansvarsområden, uppdrag och regelverk konstaterar vi avslutningsvis att samverkan behöver bättre styrning som kan stödja pågående projekt och bidra till bättre synkronisering, koordinering och integrering av arbetsprocesserna.
Authorities play a central role in today's society. We meet many of them every day, which makes their work very actual. Their responsibilities sometimes overlap, which requires them to interact. Through this collaboration, the authorities can improve their efficiency and achieve better results. However, their collaboration does not always work well but is something that has to be created and developed together. The purpose of this study was to contribute with knowledge about inter-organizational collaboration in the reclaiming of profits from crime. We wanted to get a wider understanding of government collaboration that takes place with particular focus on factors that can promote or constitute barriers to collaboration. After completing the study, we have made a contribution about the factors that characterize inter-organizational collaboration in the reclaiming of profits from crime and suggest improvements. We have conducted a qualitative case study as a method. To get different perspectives and an increased understanding of the phenomenon studied, we have interviewed six experts, one from each authority. Our theoretical framework consists of research addressed the importance of collaborations as well as forms and conditions of collaboration with particular focus on facilitators and barriers for inter-organizational collaboration. We also present an analysis model which was used as a starting point for our information needs. In the empirical part of the present study we present the authorities' role in the collaboration as well as the results of the interviews. Information about the reclaiming the profits from crime is also presented and it forms the basis for the empirical background and the empirical study. This, together with the theoretical framework, forms the basis for our discussion and conclusion. This study identifies important facilitators and barriers for the inter-organizational collaboration in the reclaiming of profits from crime. The factors such as commitment impacts the collaboration positively. Communication between the authorities constitutes a promotion factor while there are also obstacles in the communication. Other barriers in collaboration are confidentiality and lack of relevant follow-up tools. As the authorities work on different responsibilities, tasks and regulations, we conclude that the collaboration requires better governance that would support ongoing projects and contribute to better synchronization, coordination and integration of the work processes.

Cette thèse se fonde sur les résultats d’une enquête sur les représentations de la déviance fiscale construites par l’opinion publique en France et donne une réponse nouvelle à la question du consentement à l’impôt. Mêlant les méthodes quantitatives et qualitatives et se situant au carrefour de la science politique, de la sociologie, de la philosophie et de la psychologie, cette enquête révèle la manière dont la considération des représentations de la déviance fiscale peut conduire à la construction du civisme fiscal. En partant de l’influence des valeurs et des normes sous-jacentes aux représentations des évitements légaux et illégaux de l’impôt sur le comportement du contribuables, cette thèse propose une réflexion sur la nécessité d’un dépassement de l’opposition binaire entre le légal et l’illégal imposée par les réponses administratives et judiciaires aux évitements de l’impôt. Pour être efficace, la lutte contre l’« insécurité fiscale », pensée comme une voie de sortie possible de la crise économique, doit se construire dans et par la réappropriation citoyenne de la question fiscale et dans la défense d’une conception particulière du juste soutenue par un renouvellement du contrat social fiscal
This dissertation is based on the results from a survey on the representations of tax deviance constructed by public opinion in France and gives a novel answer to the question of tax compliance. This research, situated at the crossroads between political science, sociology, philosophy and psychology, uses both quantitative and qualitative methods to reveal how the consideration of tax deviance representations can lead to the construction of fiscal civism. Looking first at the influence of values and norms which underlie the representations of legal and illegal tax avoidance on taxpayers’ behavior, this dissertation offers a reflection on the need to move beyond the binary opposition between the legal and illegal imposed by the administrative and judicial responses to tax avoidance. In order to be efficient, the fight against “fiscal insecurity”, considered as a possible way out of the economic crisis, must construct itself in and by the civic reappropriation of the fiscal question and in the defense of a particular conception of fairness supported by a renewal of the fiscal social contract

Las normas generales antielusión son uno de los mecanismos que permiten al Estado luchar contra de las planificaciones tributarias elusivas implementadas por los contribuyentes. La Ley General Tributaria española contempla este tipo de normas desde el año 1963 y, en la actualidad, la regula en el artículo 15 de la citada ley. En el caso de Chile, a partir del año 2014, esta figura se ha establecido en el artículo 4° ter del Código Tributario. Con miras a desincentivar la búsqueda de este tipo planificaciones fiscales las Leyes 34/2015, de 21 de septiembre en España, y N° 20.780, de 29 de septiembre de 2014 en Chile, han incorporado una infracción administrativa que sanciona la elusión. El sujeto activo del ilícito difiere en uno y otro sistema jurídico, pues mientras el artículo 206 bis de la Ley General Tributaria española se refiere al contribuyente, el artículo 100 bis del Código Tributario chileno sanciona al asesor fiscal. La presente tesis busca determinar si es constitucionalmente admisible establecer una infracción administrativa en los supuestos en que ha tenido aplicación una norma general antielusión. La problemática surge debido a que la doctrina española considera que la tipificación del ilícito del artículo 206 bis vulnera los principios constitucionales que rigen al Derecho administrativo sancionador, por aplicación de la doctrina fijada por la sentencia del Tribunal Constitucional 120/2005, de 10 de mayo. En la citada sentencia declaró que una actuación calificada en fraude a la ley tributaria —norma general antielusiva de la Ley 230/1963, y cuya naturaleza considera es analógica—, no puede realizar el ilícito contra la Hacienda Pública, actualmente consagrado en el artículo 305 del Código Penal, toda vez que no es admisible aplicar analógicamente in peuis normas penales, sino que solo se pueden sancionar conductas que reúnan todos los elementos del tipo descrito. Esta exigencia se vería soslayada si se admitiese extender a través del fraude a la ley la aplicación de normas que determinan el tipo o fijan las condiciones objetivas para la perseguibilidad de la conducta delictual, pues dicha extensión sería pura y simplemente una aplicación analógica incompatible con el principio de legalidad penal. A pesar de que este pronunciamiento se refiere a un ilícito penal, el criterio resulta aplicable al ámbito sancionador, porque es doctrina consolidada del Tribunal Constitucional que los principios penales se aplican con matices al Derecho administrativo sancionador. Por tanto, precisar este matiz será fundamental para los efectos de la presente investigación.
Les normes generals antielusió són un dels mecanismes que permeten a l’Estat lluitar contra les planificacions tributàries elusives implementades pels contribuents. La Llei General Tributària espanyola estableix aquest tipus de normes d’ençà de l’any 1963 i actualment la regula en l’article 15 de l’esmentada llei. En el cas de Xile, aquesta figura s’ha regulat a partir de l'any 2014 en l’article 4° ter del Codi Tributari. Amb vista a desincentivar la recerca d’aquest tipus de planificacions fiscals, les Lleis 34/2015, de 21 de setembre (a Espanya), i N° 20.780, de 29 de setembre de 2014 (a Xile), han incorporat una infracció administrativa que sanciona l’elusió. El subjecte actiu d’aquest l’il·lícit és diferent en tots dos sistemes jurídics, ja que mentre l’article 206 bis de la Llei General Tributària espanyola es refereix al contribuent, l’article 100 bis del Codi Tributari xilè sanciona l’assessor fiscal. Aquesta tesi busca determinar si és constitucionalment admissible establir una infracció administrativa en els supòsits en què ha tingut aplicació una norma general antielusió. La problemàtica sorgeix pel fet que la doctrina científica espanyola considera que la tipificació de l’il·lícit a l’article 206 bis vulnera els principis constitucionals que regeixen el dret administratiu sancionador, per aplicació de la doctrina fixada per la sentència del Tribunal Constitucional 120/2005, de 10 de maig de 2005. En l’esmentada sentència, el Tribunal Constitucional va declarar que una actuació qualificada en frau a la llei tributària —norma general antielusiva de la Llei 230/1963, la naturalesa de la qual considera analògica— no pot constituir l’il·lícit contra la Hisenda Pública actualment recollit a l’article 305 del Codi Penal, ja que no és admissible aplicar analògicament in peuis normes penals sinó que només es poden sancionar conductes que reuneixin tots els elements del tipus descrit. Aquesta exigència es veuria esbiaixada si s’admetés estendre a través del frau a la llei l’aplicació de normes que determinen el tipus o fixen les condicions objectives per a la perseguibilitat de la conducta delictiva, ja que aquesta extensió seria purament i simple una aplicació analògica incompatible amb el principi de legalitat penal. Tot i que aquest pronunciament es refereix a un il·lícit penal, el criteri és aplicable a l’àmbit sancionador perquè és doctrina consolidada del Tribunal Constitucional que els principis penals s’apliquen amb matisos al dret administratiu sancionador. Per tant, precisar aquest matís serà fonamental per als efectes d’aquesta investigació.
General anti-avoidance rules are one of the mechanism that allow states to fight against elusive tax plans implemented by the taxpayers. The spanish General Tax Act contemplate this kind of rules since 1963 and currently is situated in article 15 of aforementioned law. In the case of Chile, as of 2014, this rule has been established in article 4 Ter of the Tax Code. With the purpose of discouraging this kind of tax planing schemes Laws No 34/2015 of the 21 of September in Spain and No 20.780 of the 29 of September of 2014 in Chile have incorporated an administrative infraction that sanctions the avoidance of taxes. The active subject of the offense differs in one and another legal system, because while article 206 bis of the spanish General Tax Act sanctions the taxpayer, article 100 of the chilean Tax Code sanctions the tax advisor This thesis seeks to determine if is constitutionally admisible to establish an administrative infraction in the cases in which a general anti-avoidance rule has applied. The issue arises because the spanish doctrine on the subject considers that the criminalization in article 206 bis infringes the constitutional principles that govern administrative sanction law, by aplication of the doctrine set by the Constitutional Court ruling 120/2005 of may 10. In the aforementioned judgement its stated that an action qualified as fraud according to the tax law —General anti-avoidance rule of the Law No 230/1963, which in nature is analogic— can not perform the offenses against the public treasury established in article 305 of the Criminal Code, since it is not admissible to apply analogically any criminal rules, but only behaviors that gather all the elements of the type described can be sanctioned. This requirement would be undermined if is admitted to extend through fraud to the law the aplication of provisions that determine the type or set the objective conditions for a conduct to be prosecuted, such extention would be a pure and simple analogical aplication which is incompatible with the principle of criminal legality. Although the Constitutional Court ruling refers to a criminal offense, the same criterion would be aplicable in administrative sanction law, because it is a well established doctrine consolidated by the Constitutional Court that criminal law principles apply to with certain nuances to administrative infractions. Therefore, specify this nuances will be fundamental for the purposes of the present investigation.

Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais
Este trabalho tem como objectivo estudar o impacto das variáveis sócio-demográficas e morais no cumprimento fiscal dos estudantes universitários. Sendo este um tema ainda pouco explorado em Portugal, parece pertinente a realização deste estudo, pois cada vez mais as administrações fiscais necessitam ter conhecimento do comportamento dos contribuintes, de modo a orientarem as suas políticas fiscais, e consequentemente aumentar o nível de cumprimento fiscal dos contribuintes e, por sua vez, receitas fiscais. No Plano Estratégico de Combate à Fraude e Evasão Fiscal para o triénio 2015-2017, o Governo reafirmou como objectivo principal o combate ao incumprimento fiscal. Isto para manter a qualidade nos serviços públicos e por outro lado, evitar que os contribuintes cumpridores tenham um maior esforço fiscal, por consequência do incumprimento fiscal de outros. As conclusões retiradas neste trabalho tiveram como base uma revisão bibliográfica sobre o tema e a realização de um questionário. A amostra é composta somente por estudantes universitários, sendo constituída por 154 observações válidas. A maioria dos estudos, sugerem que as variáveis como a idade, a moral, a ocupação, o género e a religião, são influenciadoras do cumprimento fiscal dos contribuintes. Enquanto a educação é uma variável que representa ainda muita incerteza, havendo conclusões bem distintas sobre esta variável. No presente estudo, apenas a moral tributária e a religião são pouco significativas quanto a influenciarem o cumprimento fiscal. As restantes são significativas.
This work aims to study the impact of moral and socio-demographic variables in the tax compliance. Because it is not a topic explored in Portugal, it seems pertinent to realize this work, because Tax Authorities needs increasingly have knowledge about the taxpayers behavior, in order to guide them to their tax policy, and consequently increase the level of tax compliance and tax revenue. In their Strategic Plan to fight the tax avoidance and tax evasion for the years 2015 to 2017, the Government reaffirms the main objective of fighting tax evasion. This for maintain the quality of public services and on the other hand, prevent compliant taxpayers to have a greater fiscal effort, as a result of tax evasion of others taxpayers. The conclusions drawn from this study were based on the literature review on the subject and the questionnaire. The sample is composed only of university students and consists of 154 observations. The majority of studies suggests that variables such as age, morality, occupation, gender and religion, are influencing the tax compliance of taxpayers. While education is a variable that is still a lot of uncertainty, with very different conclusions on this variable. In the present study, only morality and religion are less significant to influence tax compliance. Others are significant.

Mestrado em Ciências Empresariais
O objectivo deste trabalho é o de identificar na literatura económica quais são as principais causas para a fraude e evasão fiscal, assim como analisar de que forma essas causas para a fraude e evasão fiscal se manifestam em Portugal. A Metodologia utilizada assentou na identificação das principais causas para a fraude e evasão fiscal decorrente da análise da literatura mais relevante. De forma a analisar a situação de Portugal face a essas causas procurou-se analisar as boas práticas das EU e da OCDE e qual o seu grau de implementação em Portugal. Por outro lado foram analisadas na realidade nacional as condicionantes de cada causa. Com este estudo, conclui-se que existem quatro principais causas de evasão e fraude fiscal (aversão ao risco, probabilidade de detecção, multas aplicadas e o possível retorno de uma situação de evasão). Em Portugal, as que se apresentam como tendo maior probabilidade de explicar a situação que vivenciada referem-se às multas aplicadas e à probabilidade de detecção de situações fraudulentas. Visando, este trabalho, um tema que é de grande sensibilidade, as conclusões encontram-se limitadas, principalmente pela escassez de informações sobre a situação em Portugal. Pretende-se que este estudo sirva de base a futuras investigações nesta área.
The objective of this work is to identify, in literature, the major causes of tax evasion and avoidance as well as examine in which way these causes for tax evasion and avoidance are manifested in Portugal. The Methodology used sought to identify the main causes for tax evasion and avoidance arises from analysis of relevant literature. In order to analyze the situation in Portugal, with regard to these causes, we tried to ascertain the best practices of EU and OECD and their degree of implementation in Portugal. Moreover were analyzed the constraints of each cause, in the national reality. With this study it was found four major causes for tax evasion and avoidance (risk aversion, probability of detection, penalty rates and possible return of a successful situation of evasion). In Portugal those who stand as being more likely to explain the situation experienced are penalty rates and the probability of detection of fraudulent situations. Being the discussion of this theme of high sensitivity, the main limitation found are related with the short data about the situation in Portugal. It is intended that this work will serve as a basis for future research in this area.

This thesis deals with the creative accounting in the selected business corporation. First, the theoretical background is defined, followed by an analysis of the selected accounting cases for the year 2016, where creative accounting methods were used. All the creative accounting cases are then redesigned so that they do not include these practices. New earnings are therefore calculated as well as the new value added tax rate that the company should have properly deducted.

La fraude et l’évasion fiscales focalisent l’attention des Gouvernements depuis la crise financière de 2008 bien que le problème soit ancien. Face à l’ampleur d’une crise aux conséquences dramatiques, les gouvernements ont pris conscience de l’urgence d’une action efficace. La lutte contre ces pratiques prend une ampleur nouvelle depuis qu’elle est considérée comme un enjeu majeur. Jusqu’à présent les fraudeurs bénéficiaient d’une certaine clémence mais les scandales récents qui ont éclaté mettant en cause des paradis fiscaux, jumelés à la crise qui fait rage, leur ont fait prendre un tout autre visage. Beaucoup d’Etats qui rechignaient jusqu’alors à coopérer en matière fiscale se sont vus contraints de le faire face à la pression internationale grandissante.L’étude fait apparaître que les paradis fiscaux ne sont pas les seuls responsables de la crise. Le problème de la fraude et de l’évasion doit être pensé dans un cadre global. La théorisation des notions de fraude et d’évasion, nous permettra de comprendre les raisons des pratiques qui s’y rattachent et les conséquences qu’elles peuvent avoir. L’exemple des Emirats Arabes Unis éclairera les raisons qui font de certains territoires de véritables pôles d’attractivité pour les entreprises et les particuliers. Force sera de constater qu’elles ne sont pas seulement fiscales.Face à l’internationalisation, les Etats ne peuvent plus de nos jours réagir de manière nationale et isolée. La réponse se doit d’être internationale et concertée. Ainsi, après avoir étudié les moyens de lutte contre ces pratiques dommageables qu’utilise l’administration fiscale, nous verrons comment cette dernière tente de poursuivre cet objectif sans pour autant porter préjudice aux droits et aux garanties du contribuable. Mots clefs français : impôt, fraude, évasion fiscale, contrôle fiscal, protection du contribuable, paradis fiscaux, offshore, délocalisation, zone franche, Emirats Arabes Unis, lutte contre la fraude et l’évasion fiscale
Although the matter is old-dated, the Governments have focused their attentions on tax evasion and tax avoidance since the 2008 financial crisis,. Facing a major crisis with dramatic aftermaths, the governments have become aware of the urgent need of an efficient action. Considered as a major stake, the fight against these practices is now taking a new scale. Until now the tax evaders benefited from a certain leniency but the recent scandals which broke are questioning the tax havens, that are associated to the raging crisis and gave them quite a different face. Many States, which until then balk at cooperating about tax matters, were obliged to do so in front of the growing international pressure. Our study demonstrates that the tax havens are not the only responsible to the crisis. The tax evasion and tax avoidance problem must be thought in a global frame. The theorization of the notions of tax evasion and tax avoidance, will allow us to understand the reasons and the consequences of these practices. The example of the United Arab Emirates will put into light the reasons that make certain territories real attractive poles for companies and individuals. It will be noticed that these reasons aren’t fiscal only. Due to globalization, the States can’t nowadays react anymore in a national and isolated way. The answer owes to be global and broadly discussed.Thus, after having studied the tools used by the tax authority to fight against these harmful practices, we will see how the tax authority is trying to pursue its goal without being prejudicial to the rights and the guarantees of the taxpayer. Keywords : tax, tax evasion, tax avoidance, tax investigation, taxpayer protection, tax heavens, offshore, relocation, free zone, the United Arab Emirates, fight against tax evasion and tax avoidance

Es bien conocido que muchos ciudadanos mantienen patrimonio oculto en el exterior de las fronteras de sus países de residencia. Por tal motivo, los mecanismos para la obtención de información tributaria de los contribuyentes se han convertido en uno de los instrumentos más útiles para las agencias tributarias de todo el orbe. Para atajar ese foco de defraudación, la tendencia actual en el ámbito internacional gira en torno a implementar mecanismos de interrelación fluida de información entre países, de forma automatizada y multilateral. Asimismo, diversos países han establecido mecanismos coercitivos de información internos, basados en la ampliación del plazo de prescripción de deudas tributarias, el establecimiento de deberes informativos sistematizados y fuertes sanciones por su incumplimiento. Dentro de esa tendencia, debe situarse la obligación de información específica para bienes y derechos en el extranjero que aparece en la Ley 7/2012, de intensificación en la lucha contra el fraude. Sin embargo, a pesar de la teórica legitimidad de una medida de ese tipo, la normativa española surge a rebufo de un proceso de regularización tributaria especial –léase, amnistía fiscal-, que nace con el sedicente objetivo de atraer a un mayor número de contribuyentes a satisfacer un peaje fiscal liviano para ponerse al día con el fisco. No es el objetivo del presente trabajo efectuar una crítica, ni técnica ni sociopolítica, de la declaración tributaria especial –DTE- del año 2012, que vio la luz en un momento especialmente delicado para las finanzas públicas españolas, con un presupuesto público necesitado, la prima de riesgo en máximos históricos, las entidades financieras al borde de la quiebra y la población atravesando una gravísima crisis económica fruto de una burbuja inmobiliaria y financiera que nadie supo atajar. Eso sí, el estudio que se efectuará en las siguientes páginas de la normativa antifraude no debe olvidar el condicionante que supuso ese momento histórico de nuestra Nación, pues a la hora de establecer el nuevo régimen informativo sobre patrimonio en el exterior, se acompañó del régimen sancionador más lacerante que se pueda uno imaginar, con el pretendido objetivo de que el que no fuera a esa regularización especial se quedara en tierra de nadie, en una situación de latencia tributaria eterna que atenta contra la seguridad jurídica que debe patrocinar todo Estado de Derecho. Puede considerarse lícito que el Estado haga todo lo posible para evitar el fraude, y hasta puede llegar a entenderse que se establezcan medidas muy agresivas frente al defraudador conspicuo. Ahora bien, esos mecanismos deben ser proporcionados respecto a los fines perseguidos y, además, deben tener la virtud de no afectar los derechos de contribuyentes que en ningún caso han tenido una voluntad fraudulenta. Esos dos óbices son, precisamente, los que se denuncian en este trabajo, mediante un estudio de las deficiencias técnicas de la obligación de información de bienes y derechos en el extranjero del año 2012, vista desde una perspectiva constitucional, comunitaria e internacional, proponiendo una serie de medidas legislativas para su adecuación a un marco jurídico que sea respetuoso con los derechos del contribuyente.
It is known that many citizens retain hidden assets abroad. Therefore, the mechanisms for obtaining accurate tax information has become one of the most useful tools for tax agencies around the world. In order to stop this fraudulent activity, the current international trend revolves around implementing fluid mechanisms to exchange information between countries, in an automatic and multilateral way. Several countries have also established internal enforcement mechanisms of information, based on the extension to the limitation period of tax debts, the establishment of systematized information duties and heavy penalties for noncompliance. Within this trend, Spanish legislation created a new law –nº 7/2012, to intensify the fight against fraud– which established a specific obligation for information of assets abroad. However, despite the theoretical legitimacy of such a measure, the Spanish legislation came about from a process of special tax adjustment –i.e., fiscal amnesty-, which was created with the objective of attracting greater number of taxpayers to satisfy a light tax which would be in line with the IRS. It is not the aim of this study criticize this process of amnesty, either technically or sociopolitically, which arose in a particularly critical moment for Spanish public finance, with a public budget needed, the risk premiums at a record high, financial institutions on the brink of brankruptcy and the population going through a serious economic crisis caused when the real estate bubble burst. Nevertheless, we must not forget the determining factor that led to this historic moment for our nation, because when the new information regime on assets abroad was established, it also included much tougher sanctions than ever before, with the objective that those who didn´t comply with the regime would be in a tax no-man land. It could be considered lawful for the State to make every effort to prevent fraud, and even the aggressive measures against the conspicuous fraudster are understandable. However, these mechanisms should be proportional to the end result and also should not affect the rights of contributors. These two objections are the ones criticized in this paper, through a study of the technical shortcomings of the obligation of information of assets abroad established in 2012, seen from a constitutional, European and international perspective, proposing a series of legislative measures for their suitability within a legal framework that is respectful to taxpayer rights.
Es ben conegut que molts ciutadans mantenen patrimoni ocult a l´exterior de les fronteres dels seus països de residència. Per tal motiu, els mecanismes per a l’obtenció de informació tributària dels contribuents s´han convertit en un dels instruments més útils per a les agències tributàries de tot el món. Per aturar aquest focus de frau, la tendència actual en l´àmbit internacional gira en torn a la implementació de mecanismes d´interrelació fluida d´informació entre països, de forma automatitzada i multilateral. Així mateix, diversos països han establert mecanismes coercitius d´informació interns, fonamentats en l´ampliació del termini de prescripció de deutes tributaris, l´establiment de deures informatius sistematitzats i fortes sancions pel seu incompliment. Dins d´aquesta tendència, hem de situar l´obligació d´informació específica per a béns i drets a l´estranger que surt de la llei 7/2012, d´intensificació en la lluita front el frau fiscal. No obstant la teòrica legitimitat d´una mesura com aquesta, la normativa espanyola surt després d´un procés de regularització tributària especial –o amnistia fiscal- que neix amb el pretès objectiu d´atraure a un major número de contribuents a satisfer un peatge fiscal lleuger per posar-se al dia amb hisenda. No és objectiu d´aquest treball fer una crítica, ni tècnica ni sociopolítica, de la declaració tributària especial –DTE- de l´any 2012, que va néixer en un moment especialment delicat per a les finances públiques nacionals, amb un pressupost públic necessitat, la prima de risc en màxims històrics, les entitats financeres a punt de caure en fallida i la població en una greu crisi econòmica, fruit d’una bombolla immobiliària i financera que ningú va saber veure ni aturar. Això sí, l´estudi que s´efectuarà a les properes pàgines de la normativa antifrau no ha d´oblidar el condicionant que va suposar aquell moment històric de la nostra Nació, doncs a l´hora d´establir el nou règim informatiu sobre patrimoni a l´exterior, es va acompanyar d´un règim sancionador molt punyent, amb la pretensió de que el que no anés a la regularització especial es quedés a terra de ningú, en una situació de latència tributària eterna que atempta contra la seguretat jurídica que ha de patrocinar tot Estat de Dret. Pot considerar-se lícit que l´Estat faci tot el que pugui per evitar el frau, i fins i tot pot arribar a entendre´s que s´estableixin mesures molt agressives davant el defraudador conspicu. Ara bé, aquests mecanismes han de ser proporcionats respecte dels fins perseguits i, a més, han de tenir la virtut de no afectar els drets dels contribuents que en cap cas han tingut una voluntat de frau. Aquestes dues objeccions són les que denunciem a aquest treball, mitjançant un estudi de les deficiències tècniques de l´obligació d´informació de béns i drets a l´estranger del 2012, estudiada des d´una perspectiva constitucional, comunitària i internacional, proposant-hi una sèrie de mesures legislatives per a la seva adequació a un marc jurídic que sia respectuós amb els drets del contribuents.

Pour lutter efficacement contre les phénomènes de fraude et d'évasion fiscales internationales favorisés par l'opacité des juridictions offshores et l'attractivité des paradis fiscaux, Je législateur a eu recours aux présomptions. Cette technique juridique a pour caractéristique de modifier la dialectique de la preuve en faveur de l'administration, qui n'est plus tenue de faire la démonstration de la fraude ou de l'évasion, mais seulement d'un ou de plusieurs faits connexes à l'infraction frauduleuse ou au fait d'optimisation fiscale abusive. En pratique, le législateur a souvent eu recours à des présomptions à la force renforcée, renversant directement le fardeau de la preuve sur le contribuable qui est d'emblée tenu d'établir la preuve d'un fait connexe exonératoire à l'infraction ou au fait abusif. Pour muscler leur efficacité, le législateur a également introduit des présomptions irréfragables, au couperet définitif. Les présomptions simples caractérisées par une clause anti-abus centrée sur l'objet ont pour particularité de faire peser sur le contribuable la charge d'une preuve qualitativement supérieure. Ces présomptions, dont l'actionnement est conditionné à la preuve d'un fait connexe par l'administration, représentent une catégorie hétérodoxe de dispositifs présomptif renforcés, obligeant le contribuable à faire un effort d'analyse sur les finalités des opérations, ce qui revient à lui faire supporter la charge de la preuve de l'absence d'abus de droit. L'emploi des présomptions se heurte essentiellement aux droits et liberté économiques communautaire et conventionnels, obligeant Je législateur à adapter les dispositifs présomptifs à ces contraintes
In order to struggle efficiently against tax avoidance and tax evasion tendencies, enhanced by offshore jurisdictions, often lacking transparency, and tax havens with their attractive conditions, the lawmaker has enabled rebuttable and conclusive presumptions to be used in suing cases. These legal tricks favour Tax administrations in winning the argument, since those are no longer required to bring compelling evidence of tax avoidance or tax evasion. It is enough to prove a fraud, an offence or an aggressive tax optimisation process with one or several connected facts. In practice, the lawmaker is often using strengthened standards on presumption to reverse the burden of proof onto the taxpayer, who therefore must provide evidence for any exemptions from responsibility regarding the alleged offence or abuse. To improve these tools efficiency, the lawmaker has also designed conclusive ( or irrebuttable) presumptions. Usual presumptions are characterised by their emphasis on anti-abuse clauses, which oblige taxpayers to bring stronger evidences in lawsuit. For Tax authorities, these are part of a legal arsenal using connected facts against the defensor who carries the burden of proof related to tax monitoring operations in the absence of abuse of rights

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.