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AMBIENTUM BIOETHICA BIOLOGIA CHEMIA DIGITALIA DRAMATICA EDUCATIO ARTIS GYMNAST. ENGINEERING EPHEMERIDES EUROPAEA GEOGRAPHIA GEOLOGIA HISTORIA HISTORIA ARTIUM INFORMATICA IURISPRUDENTIA MATHEMATICA MUSICA NEGOTIA OECONOMICA PHILOLOGIA PHILOSOPHIA PHYSICA POLITICA PSYCHOLOGIA-PAEDAGOGIA SOCIOLOGIA THEOLOGIA CATHOLICA THEOLOGIA CATHOLICA LATIN THEOLOGIA GR.-CATH. VARAD THEOLOGIA ORTHODOXA THEOLOGIA REF. TRANSYLVAN
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The STUDIA UNIVERSITATIS BABEŞ-BOLYAI issue article summary The summary of the selected article appears at the bottom of the page. In order to get back to the contents of the issue this article belongs to you have to access the link from the title. In order to see all the articles of the archive which have as author/co-author one of the authors mentioned below, you have to access the link from the author's name. |
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STUDIA IURISPRUDENTIA - Issue no. 2 / 2015 | |||||||
Article: |
THE FRAUDOLENT BEHAVIOUR OF COMPANIES REGARDING THE VAT. ATTEMPTS AGAINST TAX FRAUD AT NATIONAL AND EUROPEAN LEVEL. Authors: . |
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Abstract:
The Fraudolent Behaviour of Companies Regarding the VAT. Attempts Against Tax Fraud at National and European Level. The main subject of this paper is based especially on the annihilation mechanisms for tax fraud circuits that can be found in the VAT field, which can also lead to harmful effects for the state economy. Even though tax fraud is closely linked to criminal law, this paper analyses the fraud issue, strictly from a fiscal point of view. Our study exhibits the most recent national, European or international provisions, which are meant to fight against these “atrocities”. Key words: tax fraud, VAT, carousel fraud, tax fraud control mechanisms
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