Intra-Community Carousel VAT Fraud
AbstractThe 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.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoArticle provided by Ovidius University of Constantza, Faculty of Economic Sciences in its journal Ovidius University Annals, Economic Sciences Series.
Volume (Year): XII (2012)
Issue (Month): 1 (May)
Contact details of provider:
Web page: http://www.univ-ovidius.ro/facultatea-de-stiinte-economice
More information through EDIRC
fraud; intra-community acquisitions; taxation transitory condition; tax liabilities; reverse VAT charge; recapitulative statement; intra-State statement;
Find related papers by JEL classification:
- E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy
You can help add them by filling out this form.
reading list or among the top items on IDEAS.Access and download statisticsgeneral information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Jeflea Victor).
If references are entirely missing, you can add them using this form.