Borselli, Fabrizio - Banca d'Italia - 2011
The European Union�s VAT system has become vulnerable to organised fraud schemes. In recent years, these schemes … trade in goods among EU countries. Within the EU-27, organised VAT fraud is estimated to amount to between �20 billion and … effectiveness of anti-VAT-fraud strategy cannot be separated from a broad view of the problem and of the functioning of the VAT …
