Pregledni rad
https://doi.org/10.54070/hljk.30.2.5
Carousel Fraud: Why Is It Committed and Can It Be Efficiently Supressed?
Lucija Sokanović
orcid.org/0000-0003-4274-7789
; Sveučilište u Splitu Pravni fakultet, Split, Hrvatska
Luka Pribisalić
; Sveučilište u Splitu Pravni fakultet, Split, Hrvatska
Sažetak
Carousel fraud is a type of missing trader intra community fraud with the following elements: transactions of companies in at least two Member States, a large number of purchase and sales transactions of several companies in a short period, and at least one missing trader. It is financial fraud that damages the state budget by abusing the VAT system and, consequently, the budget of the European Union. The article aims to analyse the dynamics of the origin and development of the concept of carousel fraud by researching the development of the VAT system in the European Union and determining which bodies are involved in its suppression and in what way, as well as to determine whether criminal liability for carousel fraud in Croatia is prescribed. Therefore, the paper first briefly presents the historical development of VAT and explains who the taxpayer is and what input tax is. Next comes an analysis of VAT regulation in EU law and the acquisition of goods within the EU. The central part of the article examines the basic concepts of value-added tax fraud, considers whether the national criminal offence of tax or customs evasion encompasses the entire factual substrate of carousel fraud, and discusses the phenomenology of carousel fraud from the cases investigated by the European Public Prosecutor’s Office. The final part of the paper deals with the structural mechanisms, the EU bodies that participate in the suppression of fraud, and the tools used by the Member States for the more effective detection and investigation of fraud. In conclusion, the questions posed in the title of the article are answered: why is carousel fraud committed, and can it be efficiently suppressed?
Ključne riječi
Hrčak ID:
313082
URI
Datum izdavanja:
5.12.2023.
Posjeta: 286 *