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Circular VAT Fraud by Transfer of Tax Liability: The Case of the EU

Circular VAT Fraud by Transfer of Tax Liability: The Case of the EU

Valentina Vinšalek Stipić
Copyright: © 2023 |Pages: 23
ISBN13: 9781668450079|ISBN10: 1668450070|ISBN13 Softcover: 9781668450086|EISBN13: 9781668450093
DOI: 10.4018/978-1-6684-5007-9.ch012
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MLA

Stipić, Valentina Vinšalek. "Circular VAT Fraud by Transfer of Tax Liability: The Case of the EU." Concepts, Cases, and Regulations in Financial Fraud and Corruption, edited by Abdul Rafay, IGI Global, 2023, pp. 278-300. https://doi.org/10.4018/978-1-6684-5007-9.ch012

APA

Stipić, V. V. (2023). Circular VAT Fraud by Transfer of Tax Liability: The Case of the EU. In A. Rafay (Ed.), Concepts, Cases, and Regulations in Financial Fraud and Corruption (pp. 278-300). IGI Global. https://doi.org/10.4018/978-1-6684-5007-9.ch012

Chicago

Stipić, Valentina Vinšalek. "Circular VAT Fraud by Transfer of Tax Liability: The Case of the EU." In Concepts, Cases, and Regulations in Financial Fraud and Corruption, edited by Abdul Rafay, 278-300. Hershey, PA: IGI Global, 2023. https://doi.org/10.4018/978-1-6684-5007-9.ch012

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Abstract

Tax frauds with fake traders have existed since the 1980s and are certainly not a new phenomenon. Likewise, ways to fight against these frauds have existed since the moment they first appeared. Just as the frauds have evolved over time, so have the proposals for solving them becoming more sophisticated and comprehensive. With the development of the VAT system in the European Union, the methods of fraud are also developing, and over time the EU member states realize that they cannot fight against these frauds alone. The directive on the common system of VAT in 2006 represents the unification and the beginning of the joint fight of the member states of the European Union against these frauds. The EU member states systematically reinforced the measures of the common fraud prevention strategy. One such measure is the transfer of tax liability between the member states of the European Union.

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