TAX FRAUDS IN THE FIELD OF VALUE ADDED TAX AND METHODS OF COMBATING THEM IN THE MEMBER STATES OF THE EUROPEAN UNION
Journal Title: Науковий вісник Ужгородського національного університету. Серія: Право - Year 2016, Vol 40, Issue 1
Abstract
The article is devoted to issues related to fraud in the field of value added tax, as well as administrative cooperation between tax authorities of the European Union member states in the field of value added tax and long-term program “Fiscalis – 2013” of the community. The author analyzes the legal framework of the European Union for such cooperation, as well as examines the major gaps of legal regulation of cooperation of the competent bodies of the European Union member states in the tax area.
Authors and Affiliations
М. В. Голютяк-Пенкальска
Keywords
Related Articles
- EP ID EP470723
- DOI -
- Views 93
- Downloads 0
DESENSITIZATION OF CONFLICT COMMUNICATION IN THE TRIAL
The article is devoted to the poorly researched topic – the formation of the theory of interdisciplinary orientation: analysis of conflict communication and its manifestations during the hearing of the court case. The fe...
TO THE QUESTION OF DEFINING NON-ARMED FORCE IN INTERNATIONAL LAW
The article focuses on the widespread use of non-armed force in modern international relations. Cases of such illegal use require appropriate response of the international community. This fact makes actual the need of de...
SYSTEM AND COMPETENCE OF CONTROLLING AUTHORITIES AND THEIR CUSTOMERS BY APPLICATION OF ACTIONS TAX PRIMUS
The article is devoted to analysis of the system and the competence of regulatory authorities. The author separately focused on issues of bringing to responsibility of officials of controlling authorities for violation...
THE PECULIARITIES OF LIABILITY OF A CONTRACTOR FOR THE BREACH OF A CONTRACT ON CARRYING OUT EXPLORATION WORKS
The article is devoted to the peculiarities of liability under the contract the contractor to carry out search operations. Attention is focused on the classification of contractor breaches the contract award to conduct...
ETHNO-RELIGIOUS TERRORISM AS A MEANS OF ASYMMETRIC GEOPOLITICAL INFLUENCE: CRIMINOLOGICAL ASPECT
The article is devoted to the study of ethno-religious terrorism as a means of asymmetric geopolitical influence. It is proved that in the context of criminological analysis of ethno-religious terrorism it is expedient...