Wyłudzenia VAT w Unii Europejskiej

• Authors: Paweł Trojanek

Abstracts

EN

Neutrality of VAT was the key factor for the establishment of an internal market, characterized by free movements of goods and services without distortions of competition caused by differences i.e. in tax rates, tax exemptions, time of repayment. The common system of value added tax since the First VAT Directive, after 49 years – is still far from the definitive system. Henceforth transitional Intra-EU trade arrangements based on neutrality principle are effectively by VAT fraudsters, when applying Missing trader (MTIC or MTEC) or carousel fraud mechanism, reaching the scale of 100bnEUR yearly in the light of Europol estimations. Description of the mechanisms of the theft highlights its economic, legal and administrative aspects, just mentioning dangers for further integration of the EU. Proposals for the amendments of the current intra-EU VAT system within last 30 years, as well as current trends of so-called “split payment” and blocked chain technologies were presented. The risk for innocent parties (buffers) seems to increase in the light of the new approach of the Polish Tax Administration, even though the criminal aspect or fiscal penal aspects are still far from the clarity. The article examines the lack of definitive VAT system and fraudulent use of neutrality principle in particular transitional VAT arrangements.

Keywords

EN

neutrality principle; VAT fraud; Missing Trader; Carousel Fraud; Fiscal Penal Code

PL

zasada neutralności VAT; wyłudzenia VAT; przestępstwo karuzelowe; kodeks karny skarbowy

• Publisher: Wydawnictwo Adam Marszałek
• Journal: Themis Polska Nova
• Year: 2016
• Issue: 1(10)
• Pages: 211-221

Dates

published

2016

Contributors

author

Paweł Trojanek

• Uniwersytet Humanistycznospołeczny SWPS

Identifiers

DOI

10.15804/tpn2016.1.13

Biblioteka Nauki

2204974