Abstract
[Autom. eng. transl.] Focus on "carousel" frauds in the vat. Analysis of the jurisprudence of the EC Court of Justice and comparison with the jurisprudence of the Court of Cassation on the subject. Reflection on the general duty of tax diligence and on the conditions to which the deduction in the VAT regulations is subject.
| Translated title of the contribution | [Autom. eng. transl.] The carousel fraud in the VAT |
|---|---|
| Original language | Italian |
| Pages (from-to) | 1089-1102 |
| Number of pages | 14 |
| Journal | RIVISTA DI DIRITTO TRIBUTARIO |
| Publication status | Published - 2011 |
Keywords
- frode fiscale
- iva