caa a22 4500 388050543 CHVBK 20180307125052.0 cr unu---uuuuu 161130s1998 xx s 000 0 eng 10.1017/S1528887000001099 doi S1528887000001099 pii (NATIONALLICENCE)cambridge-10.1017/S1528887000001099 Spencer J.R. The Corpus Juris Project and the Fight Against Budgetary Fraud [Elektronische Daten] [J.R. Spencer] The greater part of the EU budget comes from money paid directly by citizens of the Member States, or by those who do business with them, in the form of customs dues and VAT. Dishonest people therefore have the opportunity to enrich themselves at the EU's expense by conducting their business affairs so as to evade payment of these taxes which their fellow citizens dutifully pay. Contrary to popular belief as fostered by the tabloid newspapers, very little of the 82 billion or so ECUs that the EU budget represents is swallowed up in fattening the wallets of MEPs and eurocrats, and nearly all of what comes in goes out again in the form of grants and subsidies. This gives dishonest people a further and even more tempting opportunity to enrich themselves at the EU's expense by obtaining grants and subsidies to which they are not entitled. The most ingenious dishonest people find ways of cheating on both sides of the equation at once, and manage to evade taxes and fraudulently claim benefits simultaneously. Copyright © Centre for European Legal Studies, Faculty of Law, University of Cambridge 1998 Cambridge Yearbook of European Legal Studies Cambridge University Press 1(1998), 77-105 1528-8870 1<77 1998 1 CEL https://doi.org/10.1017/S1528887000001099 text/html Onlinezugriff via DOI 1 research-article jats NATIONALLICENCE 856 40 https://doi.org/10.1017/S1528887000001099 text/html Onlinezugriff via DOI NATIONALLICENCE 100 1- Spencer J.R. NATIONALLICENCE 773 0- Cambridge Yearbook of European Legal Studies Cambridge University Press 1(1998), 77-105 1528-8870 1<77 1998 1 CEL CC0 http://creativecommons.org/publicdomain/zero/1.0 nationallicence BK010053 XK010053 XK010000 NATIONALLICENCE NATIONALLICENCE NL-cambridge