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 65
- Downloads 0
ACTUAL PROBLEMS OF PROVISION OF FREE SECONDARY LEGAL AID FOR NEEDY CITIZENS IN THE CONTEXT OF JUDICIARY REFORM IN UKRAINE
The article examines the impact of the judicial reform carried out in Ukraine on the state of ensuring the rights of needy citizens to free legal aid. Since the right to protect their rights is a fundamental guarantee re...
ELECTRONIC DECLARATION AS A FORM OF CONTROL OVER THE ACTIVITIES OF LAW ENFORCEMENT OFFICERS
The article investigates the introduction of electronic declaration as a form of control over the activities of law enforce- ment officials. Analyzed international experience introducing electronic declaration. Determine...
THE CONCEPT AND THE STRUCTURE OF THE MECHANISM OF CRIME ANTICIPATHY OF MINORS
The article is devoted to the definition of the concept and structure of the mechanism for counteracting juvenile delin- quency at the present stage. The attention accentuated to its constituent elements and specific fea...
INFLUENCE OF SOME MEDICATIONS ON HANDWRITING
The article deals with topical issues of changes in handwriting features, in persons due to the administration of certain medications. Investigating a change in the specifics of a person's handwriting can help in establi...
REGULATION OF SOCIAL RELATIONS: NORMATIVE AND INDIVIDUAL ASPECTS
The article gives an overview of the theories of regulation of social relations, depending on whether they differentiate between public and private actors, public and private institutions in terms of their significance f...