Gaois

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  1. LAW · FINANCE|taxation

    #641580

    IATE #3502818
    calaois CBL Reference "An Chomhairle Eorpach 14 agus 15 Márta 2013. Conclúidí (EUCO 23/13) http://data.consilium.europa.eu/doc/document/ST-23-2013-INIT/ga/pdf"
    ga
    Context '...chun dul i ngleic le himghabháil cánach, lena n-áirítear trí chomhaontuithe le tríú tíortha maidir le cáin ar choigilteas agus dul chun cinn pras a dhéanamh maidir le dul i ngleic le calaois CBL.' Reference "An Chomhairle Eorpach 14 agus 15 Márta 2013. Conclúidí (EUCO 23/13) http://data.consilium.europa.eu/doc/document/ST-23-2013-INIT/ga/pdf"
    MwSt-Betrug | Mehrwertsteuerbetrug
    de
    Comment "s.a. Website der Europ. Kommission, ""Bekämpfung des Steuerbetrugs"" http://ec.europa.eu/taxation_customs/taxation/tax_cooperation/reports/index_de.htm (16.04.13); UPD: aka 16.04.13"
    VAT fraud | VAT evasion
    en
    Definition the deliberate, dishonest evasion of VAT Reference "VATF22000 - What is VAT fraud?, chapter from the ""VAT Fraud Manual"", HM Revenue and Customs (UK Government), http://www.hmrc.gov.uk/manuals/vatfmanual/VATF22000.htm [11.4.2013]"
    fraude à la TVA
    fr
    Comment "Les différents cas de fraude à la TVA sont les suivants: - fausse facture sans tiers (acheteur/vendeur) - fausse facture en utilisant une société fictive - vraie facture avec faux montants - dissimulation d'achat ou de vente - vente, achat, encaissement sans facture - carrousels et opérations triangulaires - ""double irlandais"" ou ""sandwich néerlandais"""