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Title:DAVČNI VRTILJAK
Authors:Vidovič, Sandi (Author)
Bratina, Borut (Mentor) More about this mentor... New window
Files:.pdf UNI_Vidovic_Sandi_2010.pdf (7,75 MB)
 
Language:Slovenian
Work type:Undergraduate thesis (m5)
Organization:EPF - Faculty of Business and Economics
Abstract:Davčna prevara, znana kot »missing trader«, je sistemsko organizirana utaja davkov. Že od leta 1992 so transakcije med državami EU obdavčene z 0 % stopnjo davka na dodano vrednost. Sistemsko organizirana prevara izkorišča sistem obdavčitve z davkom na dodano vrednost, kjer prihaja do ponavljajočih se nakupov in prodaj med poslovnimi subjekti. Tako prihaja do nezakonitega uveljavljanja odbitka vstopnega davka na dodano vrednost oziroma do neupravičenega zahtevka za vračilo davka na dodano vrednost, ki s strani »missing trader«družbe ni bil plačan.
Keywords:Ključne besede: gospodarski kriminal, davčni vrtiljak, »missing trader«, finančna kriminaliteta, davčne utaje, Kazenski zakonik (KZ-1), Uredba Komisije ES 1925/2004, Direktiva Sveta 2006/112/ES, Sodba Sodišča EU C-439/04 in C-440/04, odkrivanje in pregon, statistika davčnih zatajitev.
Year of publishing:2010
Publisher:[S. Vidovič]
Source:Maribor
UDC:336.22
COBISS_ID:10560540 Link is opened in a new window
NUK URN:URN:SI:UM:DK:KOMIR8DN
Views:2950
Downloads:453
Metadata:XML RDF-CHPDL DC-XML DC-RDF
Categories:EPF
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Secondary language

Language:English
Title:MISSING TRADERS
Abstract:Missing trader fraud or as we can call it Missing trader Intra – community fraud is a Value added tax fraud. Cross-border transactions within the EU have, since 1992, been zero-rated for Value Added Tax (VAT) . Importers of goods are thus able to receive goods without paying VAT, but charge VAT on their resale. If the VAT they receive is after that then remitted to the revenue authority, they are committing a crime: this is Missing Trader Fraud. If the goods are repeatedly exported and re-imported then we are talking about the criminal practice, which we can call after more common name, Carousel Fraud.
Keywords:business crime, carousel fraud, missing trader, financial crime, tax avoidance, Penal Code (KZ-1), Commission Regulation EC 1925/2004, Council Directive 2006/112/EC, ECJ Case C-439/04 and C-440/04, detection and persecution, tax avoidance statistics.


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