Carousel fraud

The “carousel fraud” consists of a series of operations aimed at evasion of the Value Added Tax (VAT) through fictitious companies known as “paper companies” .

Due to the huge illicit profits it guarantees and its particular diffusion in certain commercial sectors (meat, telecommunications, cars, etc.), carousel fraud is often considered the “VAT fraud” par excellence .

However, for those who participated in the fraud, the legal consequences are far from negligible. In fact, the operations carried out in the context of VAT fraud often bring to light both administrative and criminal offenses against their authors .