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Kluwer International Tax Blog
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By Pawel Mikula
Deloitte, WSB Academy in Dąbrowa Górnicza, Poland
Pawel Mikula (Deloitte, WSB Academy in Dąbrowa Górnicza, Poland)
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CJEU, EU/EEA, VAT

What Is VAT Fraud?

Pawel Mikula (Deloitte, WSB Academy in Dąbrowa Górnicza, Poland)/August 10, 2020 /Leave a comment

One function of the law is to regulate human behaviour. An instrument to reach this goal is to impose sanctions for undesirable behaviour on persons who are responsible for inadmissible acts. It goes without saying that it should be commonly and clearly known at least: which occurrences are undesirable by the lawgiver; who is responsible…

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    Tax Policy Center of the University of Lausanne, Switzerland
  • Dennis Weber (Editor)
    Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Loyens & Loeff
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    Università Carlo Cattaneo - LIUC
  • Johann Müller
    International tax professional
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    Texas A&M University Law
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    Temple Tax Chambers; King’s College London
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    University of Sao Paulo; Lacaz Martins, Pereira Neto, Gurevich & Schoueri Advogados
  • Werner Haslehner
    Luxembourg University
  • Błażej Kuźniacki
    Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam
  • Guillermo O. Teijeiro
    Teijeiro and Ballone
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    Maisto e Associati
  • Georgios Matsos
    Matsos & Associates

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