Number of the records: 1
VAT Frauds
SYS 0172393 LBL 00000nam-a22^^^^^3i-4500 003 CZ-PrPKS 005 20170818143212.5 007 ta 008 170621s2017----xr-----f------000-0-eng-- 020 $a 978-80-7502-201-1 $q (brožováno) 040 $a ABA011 $b cze $e rda 084 $a 2446 084 $a 2011 084 $a 1216 100 1-
$7 par_us_auth*0066296 $a Strémy, Tomáš, $d 1981- $4 aut 245 10
$a VAT Frauds : $b (carousel frauds) / $c Tomáš Strémy, Natália Hangáčová 250 $a Vydání první 264 -1
$a Praha : $b Leges, $c 2017 300 $a 135 stran ; $c 21 cm 336 $a text $b txt $2 rdacontent 337 $a bez média $b n $2 rdamedia 338 $a svazek $b nc $2 rdacarrier 490 1-
$a Teoretik 500 $a Glosář 504 $a Obsahuje bibliografii a bibliografické odkazy 520 2-
$a 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. 650 07
$7 par_us_entry*0000410 $a daň z přidané hodnoty 650 07
$7 par_us_entry*0010947 $a daň ze spotřeby 650 07
$7 par_us_entry*0015589 $a daňové orgány 650 07
$7 par_us_entry*0015595 $a daňový trestný čin 650 07
$7 par_us_entry*0014669 $a celní delikty 650 07
$7 par_us_entry*0014952 $a cla 650 07
$7 par_us_entry*0014030 $a členský stát EU 650 07
$7 par_us_entry*0010462 $a Slovensko 650 07
$7 par_us_entry*0003048 $a hospodářský trestný čin 700 1-
$7 par_us_auth*0066297 $a Hangáčová, Natália, $d 1993- $4 aut 830 -0
$7 par_us_auth*0052185 $a Teoretik
Number of the records: 1