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

Autores/as

  • Vincenzo Carbone

DOI:

https://doi.org/10.22478/ufpb.1678-2593.2019v18n38.48709

Resumen

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.

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Publicado

2019-10-30

Cómo citar

CARBONE , V. . Vat-Fraud Prevention Tools: Challenges And Policy Issues In Italy . Prim Facie, [S. l.], v. 18, n. 38, p. 01–20, 2019. DOI: 10.22478/ufpb.1678-2593.2019v18n38.48709. Disponível em: https://periodicos.ufpb.br/ojs/index.php/primafacie/article/view/48709. Acesso em: 20 may. 2024.