In Re (#05 May 2012)

VAT Carousels

by Anna F. Tyshchenko

Being a subject of utmost interest in Europe, VAT carousels remain almost unknown to Ukrainian criminal law practice, lawyers and business. The attention of national legislation and tax authorities is concentrated mostly on identification of so-called “tax holes” and effective elimination of possible negative consequences of their use. There is no such term as “VAT carousel” in Ukrainian legislation, no articles and investigations on this topic…

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