The paper analyzes the VAT frauds issues in the European Union after the abolition of the internal customs. All the suggested solutions based on the origin principle create distortions in the "one market" and have a doubtful efficiency. The reverse-charge regime for all business to business transactions joint with VAT at the last stage also creates heavy discriminations. The current system based on the destination principle joint with ad hoc measures-such as specific reverse-charge, rebate and margin regime under evidence that VAT due has been paid, joint/several liability...-and a consistent information-exchange-system may provide a less distorting solution. © 2009 Springer Science+Business Media, LLC.
EU VAT frauds / Fedeli, Silvia; Francesco, Forte. - In: EUROPEAN JOURNAL OF LAW AND ECONOMICS. - ISSN 0929-1261. - STAMPA. - 31:2(2011), pp. 143-166. [10.1007/s10657-009-9135-5]
EU VAT frauds
FEDELI, Silvia;
2011
Abstract
The paper analyzes the VAT frauds issues in the European Union after the abolition of the internal customs. All the suggested solutions based on the origin principle create distortions in the "one market" and have a doubtful efficiency. The reverse-charge regime for all business to business transactions joint with VAT at the last stage also creates heavy discriminations. The current system based on the destination principle joint with ad hoc measures-such as specific reverse-charge, rebate and margin regime under evidence that VAT due has been paid, joint/several liability...-and a consistent information-exchange-system may provide a less distorting solution. © 2009 Springer Science+Business Media, LLC.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.