FINANCE|taxation|tax on consumption · LAW|criminal law|offence · EUROPEAN UNION|European Union law|EU law
- calaois laistigh den Chomhphobal arna déanamh ag trádálaí atá ar iarraidh Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- Missing-Trader-Mehrwertsteuerbetrug | innergemeinschaftlicher Mehrwertsteuerbetrug durch Missing Trader | innergemeinschaftlicher Mehrwertsteuerbetrug durch verschwundene Händler
- de
- Sainmhíniú MwSt.-Betrug, der darin besteht , dass ein für Mehrwertsteuerzwecke registrierter Lieferant Rechnungen für Lieferungen ausstellt, dann aber verschwindet, ohne die Steuer zu entrichten, sein Kunde jedoch damit eine gültige Mehrwertsteuerrechnung erhält, aufgrund deren er die Vorsteuer abziehen kann Tagairt "Council-DE vgl. Kommissionsvorschlag KOM(2006)555 endg. CELEX:52006PC0555/DE"
- Nóta "NICHT synonym mit Karussellbetrug IATE:767108 , bei dem die Güter unter Einbeziehung von Scheinfirmen in anderen EU-Mitgliedstaaten in einer Art Ringgeschäft verkauft werdenXREF: Missing Trader IATE:2207563"
- missing trader intra-Community fraud | MTIC fraud | missing trader intra-Community (MTIC) fraud | MTIC
- en
- Sainmhíniú fraud where a taxable person, having made an intra-Community acquisition on which VAT has not been charged, makes a subsequent domestic supply on which he charges VAT and then disappears without having paid VAT to the treasury Tagairt "European Commission Press Release IP/08/291 - 'VAT fraud: The European Commission presents possible far-reaching measures on VAT to better combat fraud', 22 February 2008, Europa website > Press releases database > Press Release details http://europa.eu/rapid/press-release_IP-08-291_en.htm#fn1 [8.10.2014]"
- Nóta "VAT intra-Community missing trader fraud is a systematic criminal attack on the VAT system. In essence, fraudsters obtain VAT registration to acquire goods VAT free from other Member States. They then sell on the goods at VAT inclusive prices and disappear without paying over the VAT paid by their customers to the tax authorities. The fraud is usually carried out very quickly, with the fraudsters disappearing by the time the tax authorities follow up the registration with their regular assurance activities.The ‘carousel’ version occurs when goods that have been imported into a Member State are sold through a series of transactions before being re-exported to another EU Member State. They may then be re-imported back into the first Member State of importation.§4.2 of the HM Treasury and Customs and Excise paper Tackling Indirect Tax Fraud, November 2001, http://webarchive.nationalarchives.gov.uk/20090606123106tf_/http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageLibrary&columns=1&id=LIB_MISCREP_RISK#P197_26822 [28.9.2018];VAT missing trader intra-Community fraud: the effect on Balance of Payments statistics and UK National Accounts, ‘Economic Trends’ No. 597 August 2003, http://webarchive.nationalarchives.gov.uk/20121104040536/http://www.ons.gov.uk/ons/rel/elmr/economic-trends--discontinued-/no--598--august-2003/vat-missi"
- fraude intracommunautaire à l'opérateur défaillant | fraude intracommunautaire à la TVA | fraude MTIC
- fr
- Sainmhíniú acte frauduleux dans le cadre duquel un assujetti qui a réalisé une acquisition intracommunautaire sur laquelle la TVA n'a pas été prélevée effectue ultérieurement une livraison intérieure sur laquelle il perçoit la TVA et disparaît ensuite sans s'être acquitté de cette TVA auprès du Trésor Tagairt "Conseil-FR, d'après ""Fraude à la TVA: la Commission européenne présente des mesures ambitieuses, qui devraient permettre de lutter plus efficacement contre la fraude"", Communiqué de presse du 22.2.2008, http://europa.eu/rapid/press-release_IP-08-291_fr.htm?locale=fr [9.2.2017]"
- Nóta "Certains documents indiquent que ce concept est synonyme de ""fraude carrousel"" mais dans ce dernier cas (aussi appelé ""fraude tournante""), les mêmes biens circulent de façon répétée entre des États membres.Voir aussi:- fraude carrousel [IATE:767108 ]- entreprise relais [IATE:880003 ]- intermédiaire [IATE:1126096 ]"