Search results for "VAT Fraud"
showing 2 items of 2 documents
THE CAROUSEL VALUE-ADDED TAX FRAUD IN THE EUROPEAN EMISSION TRADING SYSTEM
2012
n this article, we analyse the effects of the carousel value-added tax fraud in the European carbon market and the legislative measures that the EU Member States could adopt to deal with this phenomena. We use a computable general equilibrium model, called GTAP-E and the version 6 of the GTAP database to evaluate the economy-wide and terms of trade effects. The policy test has been designed for five European countries: Belgium, France, Germany, Italy, Netherlands and the United Kingdom. According to our findings, the legislative measures aimed to remove the VAT fraud in the European Emission Trading System will have positive effects in terms of GDP and welfare in the selected EU Member Stat…
Note a margine dell’ordinanza della Corte costituzionale sul caso Taricco: l’effetto delle norme dei trattati istitutivi dell’UE sulla legge penale s…
2017
The present paper deals with the decision of the Italian Constitutional Court to refer a preliminary ruling to the European Court of Justice on the well-known case "Taricco". The latter, in 2015, stated that the Italian law on statute of limitations was inconsistent with the Treaty on the Functioning of the European Union, having regard to the obligation upon Member States, stemming from art. 325 TFUE. The Constitutional Court found that such an interpretation of the afore mentioned norm could bring to a violation of the rule of law in criminal matters, with particular regard to the prohibition of retroactive application of criminal law "in peius", intended as a fundamental principle of the…