增值税欺诈预防工具:意大利的挑战和政策问题

Prim Facie Pub Date : 2019-10-30 DOI:10.22478/ufpb.1678-2593.2019v18n38.48709

V. Carbone

{"title":"增值税欺诈预防工具:意大利的挑战和政策问题","authors":"V. Carbone","doi":"10.22478/ufpb.1678-2593.2019v18n38.48709","DOIUrl":null,"url":null,"abstract":"The European Member States lose billions of euros in VAT revenues on account of fraud. The paper analyses the Italian legislation concerning the VAT fraud, highlighting the critical issues in view of the Directive (EU) 2017/1371 of the European Parliament and of the Council of 5 July 2017 on the fight against fraud to the Union's financial interests by means of criminal law.","PeriodicalId":423179,"journal":{"name":"Prim Facie","volume":"11 ","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2019-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Vat-Fraud Prevention Tools: Challenges And Policy Issues In Italy\",\"authors\":\"V. Carbone\",\"doi\":\"10.22478/ufpb.1678-2593.2019v18n38.48709\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The European Member States lose billions of euros in VAT revenues on account of fraud. The paper analyses the Italian legislation concerning the VAT fraud, highlighting the critical issues in view of the Directive (EU) 2017/1371 of the European Parliament and of the Council of 5 July 2017 on the fight against fraud to the Union's financial interests by means of criminal law.\",\"PeriodicalId\":423179,\"journal\":{\"name\":\"Prim Facie\",\"volume\":\"11 \",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2019-10-30\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Prim Facie\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.22478/ufpb.1678-2593.2019v18n38.48709\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Prim Facie","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.22478/ufpb.1678-2593.2019v18n38.48709","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}

引用次数: 0

摘要

由于欺诈，欧盟成员国损失了数十亿欧元的增值税收入。本文分析了意大利关于增值税欺诈的立法，强调了2017年7月5日欧洲议会和理事会关于通过刑法手段打击欧盟经济利益欺诈的指令(EU) 2017/1371的关键问题。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

查看原文本刊更多论文

Vat-Fraud Prevention Tools: Challenges And Policy Issues In Italy

The European Member States lose billions of euros in VAT revenues on account of fraud. The paper analyses the Italian legislation concerning the VAT fraud, highlighting the critical issues in view of the Directive (EU) 2017/1371 of the European Parliament and of the Council of 5 July 2017 on the fight against fraud to the Union's financial interests by means of criminal law.

求助全文

通过发布文献求助，成功后即可免费获取论文全文。去求助

来源期刊

Prim Facie

自引率

0.00%

发文量