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EU VAT Frauds

Author

Listed:
  • Silvia Fedeli
  • Francesco Forte

Abstract

The 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 “one market†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 liability… – and a consistent information-exchange-system may provide a less distorting solution.

Suggested Citation

  • Silvia Fedeli & Francesco Forte, 2009. "EU VAT Frauds," Working Papers 129, University of Rome La Sapienza, Department of Public Economics.
  • Handle: RePEc:sap:wpaper:wp129
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    References listed on IDEAS

    as
    1. 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.
    2. Keen, Michael & Lockwood, Ben, 2006. "Is the VAT a Money Machine?," National Tax Journal, National Tax Association, vol. 59(4), pages 905-928, December.
    3. Genser, Bernd, 2003. "Coordinating VATs between EU Member States," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 10(6), pages 735-752, November.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    EU Value Added Tax; VAT frauds; carousel; fraud-chain; reverse charge; VIES.;

    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • 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

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