2020

DOI: https://www.doi.org/10.31178/AUBD.2020.02

Abstract:Our study proposes a two-phase analysis of the concept of VAT fraud, with the temporal framework defined by the adoption of Directive (EU) 2017/1371 of the European Parliament and of the Council of July 5, 2017, on combating fraud against the Union’s financial interests by means of criminal law. Through our analytical approach, which meticulously applies the comparative method within the framework of the restrictive interpretation required by criminal law, we highlight specific hypotheses regarding forms of tax evasion within the EU framework governing the value-added tax. Equally, the study seeks to identify gaps in national legislation and directions for refining tax evasion laws. 

Keywords:protection of the financial interests of the European Communities/European Union, tax evasion, value-added tax fraud