Search results
Title VAT Frauds : (carousel frauds) / Tomáš Strémy, Natália Hangáčová Author Strémy, Tomáš, 1981- (Author) Another authors Hangáčová, Natália, 1993- (Author) Issue Vydání první Publication Praha : Leges, 2017 Scope 135 stran ; 21 cm Country Czech Republic Language English Edition Teoretik Note Glosář Obsahuje bibliografii a bibliografické odkazy Annotation 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. Výrazy tezauru daň z přidané hodnoty * daň ze spotřeby * daňové orgány * daňový trestný čin * celní delikty * cla * členský stát EU * Slovensko * hospodářský trestný čin Klasifikační znaky 2446 - Daňová soustava 2011 - Celní politika 1216 - Trestní právo ISBN 978-80-7502-201-1 Copy count 1, currently available 1 Document kind Monografie Call number Location Info F 86762 EXH - externí sklad Holešovice