EU VAT Frauds
AbstractThe paper analyzes the VAT frauds issues in the European Union after the abolition of the internal customs.All the suggested solutions based on the origin principle create distortions in the â€œone marketâ€ and have a doubtful efficiency. The reverse-charge regime for all business to business transactions joint with VAT at the last stage also creates heavy discriminations. The current system based on the destination principle joint with ad hoc measures - such as specific reverse-charge, rebate and margin regime under evidence that VAT due has been paid, joint/several liabilityâ€¦ â€“ and a consistent information-exchange-system may provide a less distorting solution.
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Bibliographic InfoPaper provided by University of Rome La Sapienza, Department of Public Economics in its series Working Papers with number 129.
Date of creation: Nov 2009
Date of revision:
EU Value Added Tax; VAT frauds; carousel; fraud-chain; reverse charge; VIES.;
Find related papers by JEL classification:
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion
- H29 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other
- K33 - Law and Economics - - Other Substantive Areas of Law - - - International Law
- K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
- K42 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior - - - Illegal Behavior and the Enforcement of Law
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Genser, Bernd, 2003.
"Coordinating VATs between EU Member States,"
International Tax and Public Finance,
Springer, vol. 10(6), pages 735-52, November.
- Keen, Michael & Lockwood, Ben, 2006. "Is the VAT a Money Machine?," National Tax Journal, National Tax Association, vol. 59(4), pages 905-28, December .
- Fedeli, Silvia & Forte, Francesco, 1999. "Joint income-tax and VAT-chain evasion," European Journal of Political Economy, Elsevier, vol. 15(3), pages 391-415, September.
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