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
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