Search results

Records found: 1  
Your query: Author Sysno = "^par_us_auth 0066296^"
  1. TitleVAT Frauds : (carousel frauds) / Tomáš Strémy, Natália Hangáčová
    Author Strémy, Tomáš, 1981- (Author)
    Another authors Hangáčová, Natália, 1993- (Author)
    IssueVydání první
    PublicationPraha : Leges, 2017
    Scope135 stran ; 21 cm
    CountryCzech Republic
    LanguageEnglish
    Edition Teoretik
    NoteGlosář
    Obsahuje bibliografii a bibliografické odkazy
    AnnotationThe 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 znaky2446 - Daňová soustava
    2011 - Celní politika
    1216 - Trestní právo
    ISBN978-80-7502-201-1
    Copy count1, currently available 1
    Document kindMonografie
    VAT Frauds

    book

    Call numberLocationInfo
    F 86762EXH - externí sklad Holešovice
    VAT Frauds


  This site uses cookies to make them easier to browse. Learn more about how we use cookies.