caa a22 4500 445829877 CHVBK 20180317145310.0 cr unu---uuuuu 170323e20110401xx s 000 0 eng 10.1007/s10657-009-9135-5 doi (NATIONALLICENCE)springer-10.1007/s10657-009-9135-5 EU VAT frauds [Elektronische Daten] [Silvia Fedeli, Francesco Forte] The paper analyzes the VAT frauds issues in the European Union after the abolition of the internal customs. All the suggested solutions based on the origin principle create distortions in the "one market” and have a doubtful efficiency. The reverse-charge regime for all business to business transactions joint with VAT at the last stage also creates heavy discriminations. The current system based on the destination principle joint with ad hoc measures—such as specific reverse-charge, rebate and margin regime under evidence that VAT due has been paid, joint/several liability —and a consistent information-exchange-system may provide a less distorting solution. Springer Science+Business Media, LLC, 2009 EU value added tax nationallicence VAT frauds nationallicence Carousel nationallicence Fraud-chain nationallicence Reverse charge nationallicence VIES nationallicence Fedeli Silvia Facolta' di Economia, Dipartimento di Economia Pubblica, Sapienza-Universita' di Roma, Via del Castro Laurenziano, 9, 00161, Rome, Italy aut Forte Francesco Facolta' di Economia, Dipartimento di Economia Pubblica, Sapienza-Universita' di Roma, Via del Castro Laurenziano, 9, 00161, Rome, Italy aut European Journal of Law and Economics Springer US; http://www.springer-ny.com 31/2(2011-04-01), 143-166 0929-1261 31:2<143 2011 31 10657 https://doi.org/10.1007/s10657-009-9135-5 text/html Onlinezugriff via DOI 1 research-article jats NATIONALLICENCE 856 40 https://doi.org/10.1007/s10657-009-9135-5 text/html Onlinezugriff via DOI NATIONALLICENCE 700 1- Fedeli Silvia Facolta' di Economia, Dipartimento di Economia Pubblica, Sapienza-Universita' di Roma, Via del Castro Laurenziano, 9, 00161, Rome, Italy aut NATIONALLICENCE 700 1- Forte Francesco Facolta' di Economia, Dipartimento di Economia Pubblica, Sapienza-Universita' di Roma, Via del Castro Laurenziano, 9, 00161, Rome, Italy aut NATIONALLICENCE 773 0- European Journal of Law and Economics Springer US; http://www.springer-ny.com 31/2(2011-04-01), 143-166 0929-1261 31:2<143 2011 31 10657 Metadata rights reserved Springer special CC-BY-NC licence nationallicence BK010053 XK010053 XK010000 NATIONALLICENCE NATIONALLICENCE NL-springer