Ioana Maria Costea, Facultatea de Drept a Universității „Alexandru Ioan Cuza” din Iași
{"title":"Transpunerea Directivei PIF și evaziunea fiscală la TVA","authors":"Ioana Maria Costea, Facultatea de Drept a Universității „Alexandru Ioan Cuza” din Iași","doi":"10.31178/aubd.2020.02","DOIUrl":null,"url":null,"abstract":"Our study proposes a two-step analysis of the concept of VAT fraud, a time limit represented by the adoption of Directive (EU) 2017/1371 of the European Parliament and of the Council of 5 July 2017 on the fight against fraud to the Union’s financial interests by means of criminal law. Through our analytical approach, which uses the comparative method meticulously under the auspices of the limited interpretation imposed by criminal law, specific hypotheses are revealed regarding the forms of tax evasion in the European Union framework for the operation of value added tax. Equally, the study seeks to identify the blind spots of national law and the directions for refining tax evasion legislation.","PeriodicalId":142426,"journal":{"name":"Analele Universitării din București Drept","volume":"14 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2020-01-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Analele Universitării din București Drept","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.31178/aubd.2020.02","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
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Abstract
Our study proposes a two-step analysis of the concept of VAT fraud, a time limit represented by the adoption of Directive (EU) 2017/1371 of the European Parliament and of the Council of 5 July 2017 on the fight against fraud to the Union’s financial interests by means of criminal law. Through our analytical approach, which uses the comparative method meticulously under the auspices of the limited interpretation imposed by criminal law, specific hypotheses are revealed regarding the forms of tax evasion in the European Union framework for the operation of value added tax. Equally, the study seeks to identify the blind spots of national law and the directions for refining tax evasion legislation.
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