PRACTICAS FRAUDULENTAS EN EL IVA
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2018-06
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Jaén: Universidad de Jaén
Resumen
[ES] Uno de los problemas más importantes para las arcas públicas de la Unión Europea es el fraude que se produce en sus impuestos. Una de las practicas más utilizadas en Europa para cometer fraude en el Impuesto Sobre el Valor Añadido (IVA) es el caso “Carrusel”.
Dicho fraude consiste en la participación de numerosas empresas a nivel europeo en un entramado donde se realizan numerosas adquisiciones y entregas de bienes entre estas empresas.
Entre las consecuencias de dicho fraude podemos encontrar dos que resaltan, la primera es la reducción de los ingresos de las arcas públicas y la segunda es la competencia desleal, al vender y comprar a precios más bajo que los establecidos en el mercado.
[EN] One of the most important problems for the public purse of the European Union is the fraud. That occurs in their taxes. One of the most used practices in Europe to commit fraud in the Value Added Tax (VAT) is the case "Carousel”. This fraud involves the participation of many companies at a European level in a network where many acquisitions and deliveries of goods are made between these companies. Among the consequences of such fraud we can find two that stand out, the first is the reduction of revenue from public purse and the second is unfair competition, by selling and buying at lower prices than those established in the market.
[EN] One of the most important problems for the public purse of the European Union is the fraud. That occurs in their taxes. One of the most used practices in Europe to commit fraud in the Value Added Tax (VAT) is the case "Carousel”. This fraud involves the participation of many companies at a European level in a network where many acquisitions and deliveries of goods are made between these companies. Among the consequences of such fraud we can find two that stand out, the first is the reduction of revenue from public purse and the second is unfair competition, by selling and buying at lower prices than those established in the market.