Sanctions and responsibility for VAT fraud are, in fact, quite broad concepts. I will not dwell on these points further as I might examine them on another occasion. In this article, instead, I will turn to the most important question here: what constitutes the undesirable behaviour itself, i.e. ‘VAT fraud’. Unfortunately, this concept is the most vague among the components mentioned above. Indeed, one may think of many different hypotheses on which VAT fraud can be conceived. Some of them are debated hereinafter.
Source: Pawel Mikula (Deloitte, WSB Academy in Dąbrowa Górnicza, Poland) on Kluwer
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