Zadejte klíčové slovo, autora, EAN...


VAT Frauds (Carousel Frauds)

Kód: KM7502201
242 Kč (290 Kč)
  / ks  
Objednejte teď a zboží obdržíte již 27.4.2018.

VAT Frauds (Carousel Frauds) (Hangačová Natalia, Strémy Tomáš)

The publication addresses up-to-date issues of cross-border economic crime, particularly VAT frauds with emphasis on carousel frauds. Starting with European Union’s legislation in terms of value added taxes and the VAT system functioning within the European Union Member States, it describes various VAT fraud schemes and finally emphasizes European Commission’s proposed solution, i.e. Action plan on VAT.

Authors closely looked at cooperation between Member States of the EU, differences in legal definitions of criminal offences in national legislations as well as defined economic crimes connected to VAT system abuses also according to the Slovak Penal Code Act No. 300/2005 Coll.

The administrative cooperation tools were elaborated pointing out its weaknesses, which could help to improve the current VAT system which is about to undergo significant changes because of the globalization, dramatically evolving economy, political changes and aggressive business models. Due to this fact, chapters including e-Commerce Directive, electronic invoicing and Carbon credit scheme trading which is mostly driven by fraud, were added. The lack of indicators on intra-Community frauds including Missing trader intra-Community fraud and lack of cooperation between Member States and national authorities were observed, however successful cases were also analyzed, for example JIT VERTIGO including very successful Eurojust’s coordination centres.

Úplný název: VAT Frauds (Carousel Frauds) (Hangačová Natalia, Strémy Tomáš):
Vydavatel: Leges
Počet stran: 136
Jazyk: angličtina
Rok: 2017
  • schránka  Uložit VAT Frauds (Carousel Frauds) do schránky.
  • tisk  Vytisknout stránku s VAT Frauds (Carousel Frauds).
  • hodnocení  Ponechat své hodnocení VAT Frauds (Carousel Frauds) (hodnotilo 0 lidí).
  • recenze  Napsat recenze na VAT Frauds (Carousel Frauds) (recenze 0).

S VAT Frauds (Carousel Frauds) kupte také

Knihkupectví U Mobi / VAT Frauds (Carousel Frauds)
Přepnout na mobilní verzi - VAT Frauds (Carousel Frauds)