The crime of VAT fraud

Le délit d'escroquerie en matière de TVA

Jean-Raphael Pellas ()
Additional contact information
Jean-Raphael Pellas: IEDP - Institut d'Etudes de Droit Public - Université Paris-Saclay

Post-Print from HAL

Abstract: The increase in deposits of criminal complaints regarding VAT in response to "carousel schemes" on the dual basis of tax fraud and insider fraud authorize the accumulation of offenses go beyond compensation for damages caused to the Treasury.

Date: 2014-11-01
References: Add references at CitEc
Citations:

Published in Revue française de finances publiques, 2014, 128, pp.113

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04487279

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().