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The crime of VAT fraud
[Le délit d'escroquerie en matière de TVA]

Author

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  • Jean-Raphael Pellas

    (IEDP - Institut d'Etudes de Droit Public - Université Paris-Saclay)

Abstract

The increase in deposits of criminal complaints regarding VAT in response to "carousel schemes" on the dual basis of tax fraud and insider fraud authorize the accumulation of offenses go beyond compensation for damages caused to the Treasury.

Suggested Citation

  • Jean-Raphael Pellas, 2014. "The crime of VAT fraud [Le délit d'escroquerie en matière de TVA]," Post-Print hal-04487279, HAL.
    • Handle: RePEc:hal:journl:hal-04487279
    as

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