Nejprodávanější knihy
Kateřina Frumarová, Petra Melotíková (eds.)
Kristýna Machyánová
Jiří Srstka a kolektiv: Jan Barták, Tomáš Dobřichovský, Pavel Koukal, Rudolf Leška, Pavel Mates, Petr Prchal, František Púry, Petra Skřejpková, Vladimír Smejkal, Ivo Telec, František Vyskočil, Petra Žikovská

VAT Frauds

VAT Frauds
Autoři:Tomáš Strémy, Natalia Hangačová
Nakladatelství: Leges  
Formát: 145x205  
Vazba: brožovaná  
ISBN/ISSN: 978-80-7502-201-1  
EAN: 9788075022011
Vydáno: květen 2017  
Rozsah: 136 stran
Dostupnost: poslední kusy  
Jazyk: čeština  
Cena: 290 Kč
Obvyklá cena: 290 Kč
Více informací:
Anotace:

The publication addresses up-to-date issues of cross-border economic crime, particularly VAT frauds with emphasis on carousel frauds. Starting with European Union’s legislation in terms of value added taxes and the VAT system functioning within the European Union Member States, it describes various VAT fraud schemes and finally emphasizes European Commission’s proposed solution, i.e. Action plan on VAT.

Authors closely looked at cooperation between Member States of the EU, differences in legal definitions of criminal offences in national legislations as well as defined economic crimes connected to VAT system abuses also according to the Slovak Penal Code Act No. 300/2005 Coll.

The administrative cooperation tools were elaborated pointing out its weaknesses, which could help to improve the current VAT system which is about to undergo significant changes because of the globalization, dramatically evolving economy, political changes and aggressive business models. Due to this fact, chapters including e-Commerce Directive, electronic invoicing and Carbon credit scheme trading which is mostly driven by fraud, were added. The lack of indicators on intra-Community frauds including Missing trader intra-Community fraud and lack of cooperation between Member States and national authorities were observed, however successful cases were also analyzed, for example JIT VERTIGO including very successful Eurojust’s coordination centres.

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