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Intra-Community Carousel VAT Fraud

Author

Listed:
  • Mihu Stefan

    (“SPIRU HARET” University of Constanta)

Abstract

The carousel fraud regarding the value added tax related to intra-community purchases is an undisputed presence, although unwanted, in the EU space. The mechanism in itself is structured on the transitory current condition for taxation of intra-community exchanges, which supposes, as a rule, the taxation of intra-community exchanges of goods performed between taxpayers, in the destination Member State. When our country adhered to the European Union, part of the economic agents in Romania sought to assimilate the fraud practices regarding tax liabilities, which have been noticed for many years in the EU space. As the phenomenon in itself occurs nowadays, I have proposed to analyze it, although due to the complexity of the phenomenon analyzed, I am aware that the present approach is neither exhaustive nor perfect, but, on the contrary, perfectible.

Suggested Citation

  • Mihu Stefan, 2012. "Intra-Community Carousel VAT Fraud," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 229-235, May.
    • Handle: RePEc:ovi:oviste:v:xii:y:2012:i:12:p:229-235
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    More about this item

    Keywords

    fraud; intra-community acquisitions; taxation transitory condition; tax liabilities; reverse VAT charge; recapitulative statement; intra-State statement;
    All these keywords.

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory

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