Temat: Missing Trader - Katalog OPAC zbiorów

Skocz do pozycji: 1.

Tytuł:: Administracja kontroli skarbowej w zwalczaniu przestępczości w zakresie podatku VAT. Aspekty kryminalistyczne i fiskalne
Tax audit offices in the fight against vat crime. Forensic and fiscal aspects
Autorzy:: Bełdzikowski, Ryszard
Powiązania:: https://bibliotekanauki.pl/articles/697456.pdf
Data publikacji:: 2017
Wydawca:: Uniwersytet Opolski
Tematy:: tax audit offices
vat crime
“missing trader”
fictitious invoices
Opis:: VAT tax is the biggest tax revenue to the state budget. However, VAT mechanisms seem to be a tempting invitation for criminals to try to obtain undue VAT refund. The scale of this pathology is quite large, although tax audit offices have tried to fight this kind of tax fraud with success. This article presents the problem of the tax administration endeavours to eliminate the crime and also is an attempt at assessing the effectiveness of operation of tax audit offices which have already ended their 25-year activity.
Źródło:: Opolskie Studia Administracyjno-Prawne; 2017, 15, 3; 7-20
2658-1922
Pojawia się w:: Opolskie Studia Administracyjno-Prawne
Dostawca treści:: Biblioteka Nauki

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Tytuł:: Wyłudzenia VAT w Unii Europejskiej
Autorzy:: Trojanek, Paweł
Powiązania:: https://bibliotekanauki.pl/articles/2204974.pdf
Data publikacji:: 2016-06-30
Wydawca:: Wydawnictwo Adam Marszałek
Tematy:: neutrality principle
VAT fraud
Missing Trader
Carousel Fraud
Fiscal Penal Code
zasada neutralności VAT
wyłudzenia VAT
przestępstwo karuzelowe
kodeks karny skarbowy
Opis:: Neutrality of VAT was the key factor for the establishment of an internal market, characterized by free movements of goods and services without distortions of competition caused by differences i.e. in tax rates, tax exemptions, time of repayment. The common system of value added tax since the First VAT Directive, after 49 years – is still far from the definitive system. Henceforth transitional Intra-EU trade arrangements based on neutrality principle are effectively by VAT fraudsters, when applying Missing trader (MTIC or MTEC) or carousel fraud mechanism, reaching the scale of 100bnEUR yearly in the light of Europol estimations. Description of the mechanisms of the theft highlights its economic, legal and administrative aspects, just mentioning dangers for further integration of the EU. Proposals for the amendments of the current intra-EU VAT system within last 30 years, as well as current trends of so-called “split payment” and blocked chain technologies were presented. The risk for innocent parties (buffers) seems to increase in the light of the new approach of the Polish Tax Administration, even though the criminal aspect or fiscal penal aspects are still far from the clarity. The article examines the lack of definitive VAT system and fraudulent use of neutrality principle in particular transitional VAT arrangements.
Źródło:: Themis Polska Nova; 2016, 1(10); 211-221
2084-4522
Pojawia się w:: Themis Polska Nova
Dostawca treści:: Biblioteka Nauki

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