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Wyłudzenia VAT w Unii Europejskiej

100%

Trojanek P.

Themis Polska Nova

2016

issue 1(10)

211-221

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.

Informal Economy and VAT

80%

Sęk M.

Kwartalnik Prawa Podatkowego

2017

issue 1

37-49

Celem artykułu jest omówienie wzajemnych relacji między szarą strefą gospodarki a podatkiem od wartości dodanej (VAT), a także środków stosowanych w państwach członkowskich Unii Europejskiej (UE) i innych państwach w celu przeciwdziałania uchylaniu się od opodatkowania i oszustwom VAT związanym z szarą strefą gospodarki. W artykule wykazano, że wzajemne zależności między szarą strefą a VAT są silne. VAT może być przyczyną rozwoju szarej strefy. Z drugiej strony, pewne rozwiązania z zakresu VAT mogą zostać wprowadzone, aby zmniejszyć lub przynajmniej zatrzymać rozwój szarej strefy. Przykłady takich środków zamykają konkluzje.

The aim of this paper is to discuss the interconnections between informal economy and Value Added Tax (VAT), as well as measures applied in the European Union (EU) Member States and other countries to counter VAT evasion and VAT fraud related to informal economy. It is shown in the article, that VAT and informal economy are strongly interconnected. VAT may be the cause for growth of the informal economy. But on the other hand, some VAT-related measures may be introduced to reduce or at least stop further growth of informal economy. Examples of such measures conclude the findings.

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1 Kwartalnik Prawa Podatkowego

1 Themis Polska Nova

1 Sęk M.

1 Trojanek P.

1 2017

1 2016

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Wyłudzenia VAT w Unii Europejskiej

Informal Economy and VAT