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    STUDIA IURISPRUDENTIA - Issue no. 2 / 2015  
         
  Article:   THE FRAUDOLENT BEHAVIOUR OF COMPANIES REGARDING THE VAT. ATTEMPTS AGAINST TAX FRAUD AT NATIONAL AND EUROPEAN LEVEL.

Authors:  . 		 
       
         
  Abstract:   The Fraudolent Behaviour of Companies Regarding the VAT. Attempts Against Tax Fraud at National and European Level. The main subject of this paper is based especially on the annihilation mechanisms for tax fraud circuits that can be found in the VAT field, which can also lead to harmful effects for the state economy. Even though tax fraud is closely linked to criminal law, this paper analyses the fraud issue, strictly from a fiscal point of view. Our study exhibits the most recent national, European or international provisions, which are meant to fight against these “atrocities”. 

Key words: tax fraud, VAT, carousel fraud, tax fraud control mechanisms
 
         
     
         
         
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